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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-31-304

Allocation Of Nonapportionable Income

Official textleg.mt.gov

15-31-304 . Allocation of nonapportionable income. Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonapportionable income, must be allocated as provided in Article IV, subsections (4) through (8), of 15-1-601 .

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In this chapter (40 sections)
  1. 15-31-165 · Account For Notification Of Mobile Home Park Owners
  2. 15-31-166 · Through 15-31-169 Reserved
  3. 15-31-170 · Terminated
  4. 15-31-171 · Repealed
  5. 15-31-172 · Small Business Corporation -- Deduction For Donation Of…
  6. 15-31-173 · Tax Credit For Hiring Registered Apprentices Or Veteran…
  7. 15-31-174 · Corporate Income Tax Credit For Trades Education And…
  8. 15-31-175 · Grow Montana Jobs -- Annual Job Growth Incentive Tax Credit
  9. 15-31-201 · Renumbered 15-30-1101
  10. 15-31-202 · Repealed
  11. 15-31-203 · Renumbered 15-30-1121
  12. 15-31-204 · Repealed
  13. 15-31-205 · Repealed
  14. 15-31-206 · Repealed
  15. 15-31-207 · Repealed
  16. 15-31-208 · Repealed
  17. 15-31-209 · Repealed
  18. 15-31-301 · Corporations Subject To Allocation And Apportionment
  19. 15-31-302 · Definitions
  20. 15-31-303 · When Taxable In Another State
  21. 15-31-304 · Allocation Of Nonapportionable Income
  22. 15-31-305 · Apportionment Of Apportionable Income
  23. 15-31-306 · Repealed
  24. 15-31-307 · Repealed
  25. 15-31-308 · Repealed
  26. 15-31-309 · Repealed
  27. 15-31-310 · Definition Of Receipts Factor
  28. 15-31-311 · Receipts Factor For Receipts In This State
  29. 15-31-312 · Apportionment Formula -- Unitary Business Provisions
  30. 15-31-313 · Rules
  31. 15-31-314 · Through 15-31-320 Reserved
  32. 15-31-321 · Definitions
  33. 15-31-322 · Water's-Edge Election
  34. 15-31-323 · Apportionment Factors
  35. 15-31-324 · Water's-Edge Election Period -- Consent -- Change Of…
  36. 15-31-325 · Treatment Of Dividends
  37. 15-31-326 · Domestic Disclosure Spreadsheet
  38. 15-31-401 · Application Of Corporate Income Tax And Alternative…
  39. 15-31-402 · Short Title -- Administration Of Part
  40. 15-31-403 · Rate Of Tax Imposed -- Income From Sources Within State…
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