Montana · Statutes
Part 3
15 sections
15 sections
- Mont. Code Ann. § 15-31-301Corporations subject to allocation and apportionment
- Mont. Code Ann. § 15-31-302Definitions
- Mont. Code Ann. § 15-31-303When taxable in another state
- Mont. Code Ann. § 15-31-304Allocation of nonapportionable income
- Mont. Code Ann. § 15-31-305Apportionment of apportionable income
- Mont. Code Ann. § 15-31-310Definition of receipts factor
- Mont. Code Ann. § 15-31-311Receipts factor for receipts in this state
- Mont. Code Ann. § 15-31-312Apportionment formula -- unitary business provisions
- Mont. Code Ann. § 15-31-313Rules
- Mont. Code Ann. § 15-31-321Definitions
- Mont. Code Ann. § 15-31-322Water's-edge election
- Mont. Code Ann. § 15-31-323Apportionment factors
- Mont. Code Ann. § 15-31-324Water's-edge election period -- consent -- change of election
- Mont. Code Ann. § 15-31-325Treatment of dividends
- Mont. Code Ann. § 15-31-326Domestic disclosure spreadsheet