Montana Code Annotated 2015

Search · MCA Contents

Table of Contents

TITLE 15. TAXATION
CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX


Part 3. Allocation and Apportionment of Income

Back Up One Level in Table of Contents


15-31-301. Corporations subject to allocation and apportionment.
15-31-302. Definitions.
15-31-303. When taxable in another state.
15-31-304. Allocation of nonbusiness income.
15-31-305. Apportionment of business income.
15-31-306. Definition of property factor.
15-31-307. Values used for property factor.
15-31-308. Definition of payroll factor.
15-31-309. Payroll factor for compensation in this state.
15-31-310. Definition of sales factor.
15-31-311. Sales factor for sales in this state.
15-31-312. Apportionment formula -- unitary business provisions.
15-31-313. Rules.
15-31-314. through reserved.
15-31-321. Definitions.
15-31-322. Water's-edge election -- inclusion of tax havens.
15-31-323. Apportionment factors -- inclusion of tax havens.
15-31-324. Water's-edge election period -- consent -- change of election.
15-31-325. Treatment of dividends.
15-31-326. Domestic disclosure spreadsheet -- inclusion of tax havens.