Section 15-31-311 - [Effective 1/1/2025] 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 (11), 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 (12), of 15-1-601.Amended by Laws 2023, Ch. 51,Sec. 6, eff. 1/1/2025, and applicable to tax years beginning after December 31, 2024.Amended by Laws 2017, Ch. 268,Sec. 13, 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(16), (17).This section is set out more than once due to postponed, multiple, or conflicting amendments.