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Section 15-31-309 - [Repealed Effective 1/1/2025] Payroll factor for compensation in this state

Mont. Code § 15-31-309

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Current through the 2023 Regular Session
Section 15-31-309 - [Repealed Effective 1/1/2025] Payroll factor for compensation in this state

Compensation is paid in this state as provided in Article IV, subsection (14), of 15-1-601.

§ 15-31-309, MCA

Repealed by Laws 2023, Ch. 51,Sec. 10, eff. 1/1/2025, and applicable to tax years beginning after December 31, 2024.
Amended by Laws 2017, Ch. 268,Sec. 11, 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(14).