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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-31-326

Domestic Disclosure Spreadsheet

Official textleg.mt.gov

15-31-326 . Domestic disclosure spreadsheet. The department may require a taxpayer making a water's-edge election to submit within 6 months after the taxpayer files its federal income tax return a domestic disclosure spreadsheet to provide full disclosure of the income reported to each state for the year, the tax liability for each state, the method used for allocating or apportioning income to the states, and the identity of the water's-edge corporate group and those of its United States affiliated corporations.

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In this chapter (40 sections)
  1. 15-31-209 · Repealed
  2. 15-31-301 · Corporations Subject To Allocation And Apportionment
  3. 15-31-302 · Definitions
  4. 15-31-303 · When Taxable In Another State
  5. 15-31-304 · Allocation Of Nonapportionable Income
  6. 15-31-305 · Apportionment Of Apportionable Income
  7. 15-31-306 · Repealed
  8. 15-31-307 · Repealed
  9. 15-31-308 · Repealed
  10. 15-31-309 · Repealed
  11. 15-31-310 · Definition Of Receipts Factor
  12. 15-31-311 · Receipts Factor For Receipts In This State
  13. 15-31-312 · Apportionment Formula -- Unitary Business Provisions
  14. 15-31-313 · Rules
  15. 15-31-314 · Through 15-31-320 Reserved
  16. 15-31-321 · Definitions
  17. 15-31-322 · Water's-Edge Election
  18. 15-31-323 · Apportionment Factors
  19. 15-31-324 · Water's-Edge Election Period -- Consent -- Change Of…
  20. 15-31-325 · Treatment Of Dividends
  21. 15-31-326 · Domestic Disclosure Spreadsheet
  22. 15-31-401 · Application Of Corporate Income Tax And Alternative…
  23. 15-31-402 · Short Title -- Administration Of Part
  24. 15-31-403 · Rate Of Tax Imposed -- Income From Sources Within State…
  25. 15-31-404 · Offset For Corporate Income Taxes -- Alternative Corporate…
  26. 15-31-405 · Information Return -- Period For Assessment Of Tax
  27. 15-31-406 · Corporate Income Tax Sections Incorporated By Reference
  28. 15-31-407 · Employment Of Personnel -- Rules
  29. 15-31-408 · Repealed
  30. 15-31-501 · Department Rules -- Conformance With Internal Revenue Code
  31. 15-31-502 · Assessment And Payment Of Tax -- Estimated Tax Payment --…
  32. 15-31-503 · Deficiency Assessment -- Notice -- Penalty And Interest
  33. 15-31-504 · Estimated Tax On Failure To File
  34. 15-31-505 · Subpoenas -- Investigation Of Income, And Shifting
  35. 15-31-506 · Copy Of Federal Return Required -- Report Of Amended…
  36. 15-31-507 · Repealed
  37. 15-31-508 · Repealed
  38. 15-31-509 · Periods Of Limitation
  39. 15-31-510 · Estimated Payments -- Tax Returns -- Penalty And Interest
  40. 15-31-511 · Confidentiality Of Tax Records
Full table of contents →