Part
Allocation and Apportionment of Income
- Mont. Code Ann. § 15-31-301— Corporations subject to allocation and apportionment
- Mont. Code Ann. § 15-31-302— Definitions
- Mont. Code Ann. § 15-31-303— When taxable in another state
- Mont. Code Ann. § 15-31-304— Allocation of nonapportionable income
- Mont. Code Ann. § 15-31-305— Apportionment of apportionable income
- Mont. Code Ann. § 15-31-306— Repealed
- Mont. Code Ann. § 15-31-307— Repealed
- Mont. Code Ann. § 15-31-308— Repealed
- Mont. Code Ann. § 15-31-309— Repealed
- Mont. Code Ann. § 15-31-310— Definition of receipts factor
- Mont. Code Ann. § 15-31-311— Receipts factor for receipts in this state
- Mont. Code Ann. § 15-31-312— Apportionment formula -- unitary business provisions
- Mont. Code Ann. § 15-31-313— Rules
- Mont. Code Ann. § 15-31-314— through 15-31-320 reserved
- Mont. Code Ann. § 15-31-321— Definitions
- Mont. Code Ann. § 15-31-322— Water's-edge election
- Mont. Code Ann. § 15-31-323— Apportionment factors
- Mont. Code Ann. § 15-31-324— Water's-edge election period -- consent -- change of election
- Mont. Code Ann. § 15-31-325— Treatment of dividends
- Mont. Code Ann. § 15-31-326— Domestic disclosure spreadsheet