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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-31-311

Receipts Factor For Receipts In This State

Official textleg.mt.gov

15-31-311 . Receipts factor for receipts in this state.

# (1)

Receipts from the sale of tangible personal property are in this state as provided for in Article IV, subsection (11), of 15-1-601 .

# (2)

Receipts, other than receipts provided for in subsection (1), are in this state as provided for in Article IV, subsection (12), of 15-1-601 .

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In this chapter (40 sections)
  1. 15-31-175 · Grow Montana Jobs -- Annual Job Growth Incentive Tax Credit
  2. 15-31-201 · Renumbered 15-30-1101
  3. 15-31-202 · Repealed
  4. 15-31-203 · Renumbered 15-30-1121
  5. 15-31-204 · Repealed
  6. 15-31-205 · Repealed
  7. 15-31-206 · Repealed
  8. 15-31-207 · Repealed
  9. 15-31-208 · Repealed
  10. 15-31-209 · Repealed
  11. 15-31-301 · Corporations Subject To Allocation And Apportionment
  12. 15-31-302 · Definitions
  13. 15-31-303 · When Taxable In Another State
  14. 15-31-304 · Allocation Of Nonapportionable Income
  15. 15-31-305 · Apportionment Of Apportionable Income
  16. 15-31-306 · Repealed
  17. 15-31-307 · Repealed
  18. 15-31-308 · Repealed
  19. 15-31-309 · Repealed
  20. 15-31-310 · Definition Of Receipts Factor
  21. 15-31-311 · Receipts Factor For Receipts In This State
  22. 15-31-312 · Apportionment Formula -- Unitary Business Provisions
  23. 15-31-313 · Rules
  24. 15-31-314 · Through 15-31-320 Reserved
  25. 15-31-321 · Definitions
  26. 15-31-322 · Water's-Edge Election
  27. 15-31-323 · Apportionment Factors
  28. 15-31-324 · Water's-Edge Election Period -- Consent -- Change Of…
  29. 15-31-325 · Treatment Of Dividends
  30. 15-31-326 · Domestic Disclosure Spreadsheet
  31. 15-31-401 · Application Of Corporate Income Tax And Alternative…
  32. 15-31-402 · Short Title -- Administration Of Part
  33. 15-31-403 · Rate Of Tax Imposed -- Income From Sources Within State…
  34. 15-31-404 · Offset For Corporate Income Taxes -- Alternative Corporate…
  35. 15-31-405 · Information Return -- Period For Assessment Of Tax
  36. 15-31-406 · Corporate Income Tax Sections Incorporated By Reference
  37. 15-31-407 · Employment Of Personnel -- Rules
  38. 15-31-408 · Repealed
  39. 15-31-501 · Department Rules -- Conformance With Internal Revenue Code
  40. 15-31-502 · Assessment And Payment Of Tax -- Estimated Tax Payment --…
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