Allocation and Apportionment of Income

  1. Law
  2. Montana Code Annotated
  3. Taxation
  4. Corporate Income Tax or Alternative Corporate Income Tax
  5. Allocation and Apportionment of Income

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Section
15-31-301

Corporations subject to allocation and apportionment

Section
15-31-302

Definitions

Section
15-31-303

When taxable in another state

Section
15-31-304

Allocation of nonapportionable income

Section
15-31-305

Apportionment of apportionable income

Section
15-31-306

Definition of property factor

Section
15-31-307

Values used for property factor

Section
15-31-308

Definition of payroll factor

Section
15-31-309

Payroll factor for compensation in this state

Section
15-31-310

Definition of receipts factor

Section
15-31-311

Receipts factor for receipts in this state

Section
15-31-312

Apportionment formula -- unitary business provisions

Section
15-31-313

Rules

Section
15-31-314. through 15-31-320

reserved

Section
15-31-321

Definitions

Section
15-31-322

Water's-edge election -- inclusion of tax havens

Section
15-31-323

Apportionment factors -- inclusion of tax havens

Section
15-31-324

Water's-edge election period -- consent -- change of election

Section
15-31-325

Treatment of dividends

Section
15-31-326

Domestic disclosure spreadsheet -- inclusion of tax havens