Receipts factor for receipts in this state

  1. Law
  2. Montana Code Annotated
  3. Taxation
  4. Corporate Income Tax or Alternative Corporate Income Tax
  5. Allocation and Apportionment of Income
  6. Receipts factor for receipts in this state

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15-31-311. Receipts factor for receipts in this state. (1) Receipts from the sale of tangible personal property are in this state as provided for in Article IV, subsection (16), of 15-1-601.

(2) Receipts, other than receipts provided for in subsection (1), are in this state as provided for in Article IV, subsection (17), of 15-1-601.

History: En. Sec. 3, Ch. 166, L. 1933; re-en. Sec. 2297.1, R.C.M. 1935; amd. Sec. 1, Ch. 219, L. 1957; amd. Sec. 1, Ch. 143, L. 1969; amd. Sec. 55, Ch. 516, L. 1973; amd. Sec. 2, Ch. 5, L. 1974; R.C.M. 1947, 84-1503(16), (17); amd. Sec. 13, Ch. 268, L. 2017.


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