Montana § 15-31-326 Domestic Disclosure Spreadsheet

Montana Statutes

§ 15-31-326 — Domestic Disclosure Spreadsheet

Montana § 15-31-326

Title 15TAXATION

Ch. 31CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX

Part 3Allocation and Apportionment of Income

This text of Montana § 15-31-326 (Domestic Disclosure Spreadsheet) 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. § 15-31-326 (2026).

Text

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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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.