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Montana Code Annotated

Part 3

Allocation and Apportionment of Income

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