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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-31-112

Taxable Period

Official textleg.mt.gov

15-31-112 . Taxable period. The corporate income tax must be computed on the basis of the corporation's total net income for the taxable period. The corporation's taxable period is the same as the taxable year for federal income tax purposes. If a corporation changes its taxable year, it shall promptly notify the department.

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In this chapter (40 sections)
  1. 15-31-101 · Organizations Subject To Tax -- Incorporation Of Terms That…
  2. 15-31-102 · Organizations Exempt From Tax -- Unrelated Business Income…
  3. 15-31-103 · Research And Development Firms Exempt From Taxation --…
  4. 15-31-104 · Through 15-31-109 Reserved
  5. 15-31-110 · Electronic Corporate Income Tax Return Required -- Waiver…
  6. 15-31-111 · Return To Be Filed -- Penalty And Interest
  7. 15-31-112 · Taxable Period
  8. 15-31-113 · Gross Income And Net Income
  9. 15-31-114 · Deductions Allowed In Computing Income
  10. 15-31-115 · Reaffirmation Of Bond Income Inclusion In Definition Of Net…
  11. 15-31-116 · Repealed
  12. 15-31-117 · Tax Deductibility
  13. 15-31-118 · Taxable Liability On Termination Of Independent Liability…
  14. 15-31-119 · Net Operating Losses -- Carryovers And Carrybacks -- Limit
  15. 15-31-120 · Reserved
  16. 15-31-121 · Rate Of Tax -- Minimum Tax -- Distribution Of Revenue
  17. 15-31-122 · Alternative Gross Sales Tax
  18. 15-31-123 · Repealed
  19. 15-31-124 · Repealed
  20. 15-31-125 · Repealed
  21. 15-31-126 · Repealed
  22. 15-31-127 · Repealed
  23. 15-31-128 · And 15-31-129 Reserved
  24. 15-31-130 · Repealed
  25. 15-31-131 · Repealed
  26. 15-31-132 · Repealed
  27. 15-31-133 · Repealed
  28. 15-31-134 · Repealed
  29. 15-31-135 · Repealed
  30. 15-31-136 · Repealed
  31. 15-31-137 · Repealed
  32. 15-31-138 · Through 15-31-140 Reserved
  33. 15-31-141 · Consolidated Returns -- Computation And Procedure --…
  34. 15-31-142 · Reports Upon Merger Of Corporations
  35. 15-31-143 · Return And Payment On Corporate Dissolution
  36. 15-31-144 · Through 15-31-149 Reserved
  37. 15-31-150 · Repealed
  38. 15-31-151 · Credit For Preservation Of Historic Buildings
  39. 15-31-152 · Repealed
  40. 15-31-153 · Through 15-31-157 Reserved
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