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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-31-323

Apportionment Factors

Official textleg.mt.gov

15-31-323 . Apportionment factors. For purposes of 15-31-322, the location of payroll and property is determined under the individual state's laws and regulations that set forth the apportionment formulas used to assign net income subject to taxes on or measured by net income. If a state does not impose a tax on or measured by net income, apportionment is determined under this chapter.

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In this chapter (40 sections)
  1. 15-31-206 · Repealed
  2. 15-31-207 · Repealed
  3. 15-31-208 · Repealed
  4. 15-31-209 · Repealed
  5. 15-31-301 · Corporations Subject To Allocation And Apportionment
  6. 15-31-302 · Definitions
  7. 15-31-303 · When Taxable In Another State
  8. 15-31-304 · Allocation Of Nonapportionable Income
  9. 15-31-305 · Apportionment Of Apportionable Income
  10. 15-31-306 · Repealed
  11. 15-31-307 · Repealed
  12. 15-31-308 · Repealed
  13. 15-31-309 · Repealed
  14. 15-31-310 · Definition Of Receipts Factor
  15. 15-31-311 · Receipts Factor For Receipts In This State
  16. 15-31-312 · Apportionment Formula -- Unitary Business Provisions
  17. 15-31-313 · Rules
  18. 15-31-314 · Through 15-31-320 Reserved
  19. 15-31-321 · Definitions
  20. 15-31-322 · Water's-Edge Election
  21. 15-31-323 · Apportionment Factors
  22. 15-31-324 · Water's-Edge Election Period -- Consent -- Change Of…
  23. 15-31-325 · Treatment Of Dividends
  24. 15-31-326 · Domestic Disclosure Spreadsheet
  25. 15-31-401 · Application Of Corporate Income Tax And Alternative…
  26. 15-31-402 · Short Title -- Administration Of Part
  27. 15-31-403 · Rate Of Tax Imposed -- Income From Sources Within State…
  28. 15-31-404 · Offset For Corporate Income Taxes -- Alternative Corporate…
  29. 15-31-405 · Information Return -- Period For Assessment Of Tax
  30. 15-31-406 · Corporate Income Tax Sections Incorporated By Reference
  31. 15-31-407 · Employment Of Personnel -- Rules
  32. 15-31-408 · Repealed
  33. 15-31-501 · Department Rules -- Conformance With Internal Revenue Code
  34. 15-31-502 · Assessment And Payment Of Tax -- Estimated Tax Payment --…
  35. 15-31-503 · Deficiency Assessment -- Notice -- Penalty And Interest
  36. 15-31-504 · Estimated Tax On Failure To File
  37. 15-31-505 · Subpoenas -- Investigation Of Income, And Shifting
  38. 15-31-506 · Copy Of Federal Return Required -- Report Of Amended…
  39. 15-31-507 · Repealed
  40. 15-31-508 · Repealed
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