Montana Code Annotated 2023

TITLE 15. TAXATION

CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX

Part 3. Allocation and Apportionment of Income

Apportionment Factors

15-31-323. Apportionment factors. For purposes of 15-31-322, the location of payroll and property is determined under the individual state's laws and regulations that set forth the apportionment formulas used to assign net income subject to taxes on or measured by net income. If a state does not impose a tax on or measured by net income, apportionment is determined under this chapter.

History: En. Sec. 3, Ch. 616, L. 1987; amd. Sec. 4, Ch. 521, L. 2003; amd. Sec. 3, Ch. 750, L. 2023.