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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-31-406

Corporate Income Tax Sections Incorporated By Reference

Official textleg.mt.gov

15-31-406 . Corporate income tax sections incorporated by reference. The provisions of the following sections of this chapter are incorporated into this part by reference and made a part of this part:

# (1)

that part of 15-31-101 that defines the term "corporation" and 15-31-102 , which specifies the classes of organizations whose income may not be taxed;

# (2)

sections 15-31-111 through 15-31-114 , 15-31-117 through 15-31-119 , 15-31-141 , 15-31-142 , 15-31-301 through 15-31-313 , 15-31-501 through 15-31-506 , 15-31-509 , 15-31-511 , 15-31-525 , 15-31-526 , 15-31-531 , 15-31-532 , 15-31-541 , and 15-31-543 , except that the term "gross income" must be construed as excluding the net amount of interest income from valid obligations of the United States and except that wherever the words "tax", "corporate income tax", "license tax", "license fee", "corporation excise tax", or similar words appear, referring to the tax imposed under part 1 of this chapter, there is substituted the words "alternative corporate income tax".

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In this chapter (40 sections)
  1. 15-31-306 · Repealed
  2. 15-31-307 · Repealed
  3. 15-31-308 · Repealed
  4. 15-31-309 · Repealed
  5. 15-31-310 · Definition Of Receipts Factor
  6. 15-31-311 · Receipts Factor For Receipts In This State
  7. 15-31-312 · Apportionment Formula -- Unitary Business Provisions
  8. 15-31-313 · Rules
  9. 15-31-314 · Through 15-31-320 Reserved
  10. 15-31-321 · Definitions
  11. 15-31-322 · Water's-Edge Election
  12. 15-31-323 · Apportionment Factors
  13. 15-31-324 · Water's-Edge Election Period -- Consent -- Change Of…
  14. 15-31-325 · Treatment Of Dividends
  15. 15-31-326 · Domestic Disclosure Spreadsheet
  16. 15-31-401 · Application Of Corporate Income Tax And Alternative…
  17. 15-31-402 · Short Title -- Administration Of Part
  18. 15-31-403 · Rate Of Tax Imposed -- Income From Sources Within State…
  19. 15-31-404 · Offset For Corporate Income Taxes -- Alternative Corporate…
  20. 15-31-405 · Information Return -- Period For Assessment Of Tax
  21. 15-31-406 · Corporate Income Tax Sections Incorporated By Reference
  22. 15-31-407 · Employment Of Personnel -- Rules
  23. 15-31-408 · Repealed
  24. 15-31-501 · Department Rules -- Conformance With Internal Revenue Code
  25. 15-31-502 · Assessment And Payment Of Tax -- Estimated Tax Payment --…
  26. 15-31-503 · Deficiency Assessment -- Notice -- Penalty And Interest
  27. 15-31-504 · Estimated Tax On Failure To File
  28. 15-31-505 · Subpoenas -- Investigation Of Income, And Shifting
  29. 15-31-506 · Copy Of Federal Return Required -- Report Of Amended…
  30. 15-31-507 · Repealed
  31. 15-31-508 · Repealed
  32. 15-31-509 · Periods Of Limitation
  33. 15-31-510 · Estimated Payments -- Tax Returns -- Penalty And Interest
  34. 15-31-511 · Confidentiality Of Tax Records
  35. 15-31-512 · Through 15-31-520 Reserved
  36. 15-31-521 · Closing Agreements
  37. 15-31-522 · When Immediate Payment Demanded
  38. 15-31-523 · Suspension Or Forfeiture On Delinquency
  39. 15-31-524 · Reviver Of Corporation After Suspension Or Forfeiture
  40. 15-31-525 · Levy Upon And Sale Of Property
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