Montana Statutes
§ 15-31-323 — Apportionment Factors
Montana § 15-31-323
JurisdictionMontana
Title 15TAXATION
Ch. 31CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX
Part 3Allocation and Apportionment of Income
This text of Montana § 15-31-323 (Apportionment Factors) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Mont. Code Ann. § 15-31-323 (2026).
Text
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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Legislative History
En. Sec. 3, Ch. 616, L. 1987; amd. Sec. 4, Ch. 521, L. 2003; amd. Sec. 3, Ch. 750, L. 2023.
Nearby Sections
15
§ 15-31-1001
Short Title§ 15-31-1002
Purpose§ 15-31-1003
Definitions§ 15-31-1004
Application For State Certification§ 15-31-1005
Submission Of Costs -- Fee§ 15-31-1006
Production Expenditure Verification Report§ 15-31-1007
Tax Credit For Media Production§ 15-31-1009
Tax Credit For Postproduction Wages§ 15-31-1010
Limitation Of Tax Credits -- Allocation -- Fee§ 15-31-1011
Report To Legislature§ 15-31-1012
RulemakingCite This Page — Counsel Stack
Bluebook (online)
Montana § 15-31-323, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/31/15-31-323.