Statutes, codes, and regulations
Montana Code
Title 15 - TAXATIONChapter 31 - CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX
Part 3 - ALLOCATION AND APPORTIONMENT OF INCOME
Section 15-31-304 - Allocation of nonapportionable income

Mont. Code § 15-31-304

Download
PDF
Current through the 2023 Regular Session
Section 15-31-304 - Allocation of nonapportionable income

Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonapportionable income, must be allocated as provided in Article IV, subsections (4) through (8), of 15-1-601.

§ 15-31-304, MCA

Amended by Laws 2017, Ch. 268,Sec. 6, eff. 1/1/2018.
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(4) thru (8).