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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-31-312

Apportionment Formula -- Unitary Business Provisions

Official textleg.mt.gov

15-31-312 . Apportionment formula -- unitary business provisions. (1) If the allocation and apportionment provisions of this part do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for or the tax administrator may require, in respect to all or any part of the taxpayer's business activity, if reasonable:

# (a)

separate accounting, provided the taxpayer's activities in this state are separate and distinct from its operations conducted outside this state and are not a part of a unitary business operation conducted within and without this state; or

# (b)

the application of the provisions of Article IV, subsections (13)(a)(ii) through (13)(a)(iv), of 15-1-601 .

(2) If the allocation and apportionment provisions of this part do not fairly represent the extent of business activity in this state of taxpayers engaged in a particular industry or in a particular transaction or activity, Article IV, subsection (13)(b), of 15-1-601 applies.

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In this chapter (40 sections)
  1. 15-31-201 · Renumbered 15-30-1101
  2. 15-31-202 · Repealed
  3. 15-31-203 · Renumbered 15-30-1121
  4. 15-31-204 · Repealed
  5. 15-31-205 · Repealed
  6. 15-31-206 · Repealed
  7. 15-31-207 · Repealed
  8. 15-31-208 · Repealed
  9. 15-31-209 · Repealed
  10. 15-31-301 · Corporations Subject To Allocation And Apportionment
  11. 15-31-302 · Definitions
  12. 15-31-303 · When Taxable In Another State
  13. 15-31-304 · Allocation Of Nonapportionable Income
  14. 15-31-305 · Apportionment Of Apportionable Income
  15. 15-31-306 · Repealed
  16. 15-31-307 · Repealed
  17. 15-31-308 · Repealed
  18. 15-31-309 · Repealed
  19. 15-31-310 · Definition Of Receipts Factor
  20. 15-31-311 · Receipts Factor For Receipts In This State
  21. 15-31-312 · Apportionment Formula -- Unitary Business Provisions
  22. 15-31-313 · Rules
  23. 15-31-314 · Through 15-31-320 Reserved
  24. 15-31-321 · Definitions
  25. 15-31-322 · Water's-Edge Election
  26. 15-31-323 · Apportionment Factors
  27. 15-31-324 · Water's-Edge Election Period -- Consent -- Change Of…
  28. 15-31-325 · Treatment Of Dividends
  29. 15-31-326 · Domestic Disclosure Spreadsheet
  30. 15-31-401 · Application Of Corporate Income Tax And Alternative…
  31. 15-31-402 · Short Title -- Administration Of Part
  32. 15-31-403 · Rate Of Tax Imposed -- Income From Sources Within State…
  33. 15-31-404 · Offset For Corporate Income Taxes -- Alternative Corporate…
  34. 15-31-405 · Information Return -- Period For Assessment Of Tax
  35. 15-31-406 · Corporate Income Tax Sections Incorporated By Reference
  36. 15-31-407 · Employment Of Personnel -- Rules
  37. 15-31-408 · Repealed
  38. 15-31-501 · Department Rules -- Conformance With Internal Revenue Code
  39. 15-31-502 · Assessment And Payment Of Tax -- Estimated Tax Payment --…
  40. 15-31-503 · Deficiency Assessment -- Notice -- Penalty And Interest
Full table of contents →