GroundRules
Browse Montana
Read the original sections, or search by topic.
- 15-31-133 · Repealed.
- 15-31-134 · Repealed.
- 15-31-135 · Repealed.
- 15-31-136 · Repealed.
- 15-31-137 · Repealed.
- 15-31-138 · 15-31-138 through 15-31-140 reserved.
- 15-31-141 · Consolidated returns -- computation and procedure -- penalty and interest.
- 15-31-142 · Reports upon merger of corporations.
- 15-31-143 · Return and payment on corporate dissolution.
- 15-31-144 · 15-31-144 through 15-31-149 reserved.
- 15-31-150 · Repealed.
- 15-31-151 · Credit for preservation of historic buildings.
- 15-31-152 · Repealed.
- 15-31-153 · 15-31-153 through 15-31-157 reserved.
- 15-31-158 · (Temporary) Credit for providing supplemental funding to public schools -- corporate tax credit -- innovative educational program.
- 15-31-159 · (Temporary) Qualified education corporate credit for contributions to student scholarship organization.
- 15-31-160 · 15-31-160 reserved.
- 15-31-161 · Credit for contribution by corporations to qualified endowment -- recapture of credit -- deduction included as income.
- 15-31-162 · Small business corporation, partnership, and limited liability company credit for contribution to qualified endowment -- recapture of credit -- deduction included as income.
- 15-31-163 · Capital gain exclusion from sale of mobile home park.
- 15-31-164 · Notification of mobile home park owners.
- 15-31-165 · Account for notification of mobile home park owners.
- 15-31-166 · 15-31-166 through 15-31-169 reserved.
- 15-31-170 · Terminated.
- 15-31-171 · Repealed.
- 15-31-172 · Small business corporation -- deduction for donation of computer equipment to schools.
- 15-31-173 · Tax credit for hiring registered apprentices or veteran apprentices.
- 15-31-174 · (Temporary) Corporate income tax credit for trades education and training.
- 15-31-175 · Grow Montana jobs -- annual job growth incentive tax credit.
- 15-31-201 · Renumbered 15-30-1101.
- 15-31-202 · Repealed.
- 15-31-203 · Renumbered 15-30-1121.
- 15-31-204 · Repealed.
- 15-31-205 · Repealed.
- 15-31-206 · Repealed.
- 15-31-207 · Repealed.
- 15-31-208 · Repealed.
- 15-31-209 · Repealed.
- 15-31-301 · Corporations subject to allocation and apportionment.
- 15-31-302 · Definitions.
- 15-31-303 · When taxable in another state.
- 15-31-304 · Allocation of nonapportionable income.
- 15-31-305 · Apportionment of apportionable income.
- 15-31-306 · Repealed.
- 15-31-307 · Repealed.
- 15-31-308 · Repealed.
- 15-31-309 · Repealed.
- 15-31-310 · Definition of receipts factor.
- 15-31-311 · Receipts factor for receipts in this state.
- 15-31-312 · Apportionment formula -- unitary business provisions.
- 15-31-313 · Rules.
- 15-31-314 · 15-31-314 through 15-31-320 reserved.
- 15-31-321 · Definitions.
- 15-31-322 · Water's-edge election.
- 15-31-323 · Apportionment factors.
- 15-31-324 · Water's-edge election period -- consent -- change of election.
- 15-31-325 · Treatment of dividends.
- 15-31-326 · Domestic disclosure spreadsheet.
- 15-31-401 · Application of corporate income tax and alternative corporate income tax.
- 15-31-402 · Short title -- administration of part.
- 15-31-403 · Rate of tax imposed -- income from sources within state defined -- alternative tax.
- 15-31-404 · Offset for corporate income taxes -- alternative corporate income tax collected considered corporate income tax.
- 15-31-405 · Information return -- period for assessment of tax.
- 15-31-406 · Corporate income tax sections incorporated by reference.
- 15-31-407 · Employment of personnel -- rules.
- 15-31-408 · Repealed.
- 15-31-501 · Department rules -- conformance with Internal Revenue Code.
- 15-31-502 · Assessment and payment of tax -- estimated tax payment -- amount of required installments.
- 15-31-503 · Deficiency assessment -- notice -- penalty and interest.
- 15-31-504 · Estimated tax on failure to file.
- 15-31-505 · Subpoenas -- investigation of income, and shifting.
- 15-31-506 · Copy of federal return required -- report of amended federal return.
- 15-31-507 · Repealed.
- 15-31-508 · Repealed.
- 15-31-509 · Periods of limitation.
- 15-31-510 · Estimated payments -- tax returns -- penalty and interest.
- 15-31-511 · Confidentiality of tax records.
- 15-31-512 · 15-31-512 through 15-31-520 reserved.
- 15-31-521 · Closing agreements.
- 15-31-522 · When immediate payment demanded.
- 15-31-523 · Suspension or forfeiture on delinquency.
- 15-31-524 · Reviver of corporation after suspension or forfeiture.
- 15-31-525 · Levy upon and sale of property.
- 15-31-526 · Action by attorney general.
- 15-31-527 · Repealed.
- 15-31-528 · 15-31-528 through 15-31-530 reserved.
- 15-31-531 · Credit for overpayment -- interest on overpayment.
- 15-31-532 · Application for refund -- appeal from denial.
- 15-31-533 · 15-31-533 through 15-31-540 reserved.
- 15-31-541 · Site of failure to act -- evidence.
- 15-31-542 · Repealed.
- 15-31-543 · Forfeiture of right to engage in business -- penalties.
- 15-31-544 · Action on false or fraudulent return.
- 15-31-545 · Repealed.
- 15-31-546 · 15-31-546 through 15-31-550 reserved.
- 15-31-551 · Certified copies of corporate income tax returns to taxpayer -- fee.
- 15-31-552 · Corporation dissolution or withdrawal certificates and tax clearance certificates furnished.
- 15-31-553 · Fees to reimburse department for costs -- deposit in general fund.
- 15-31-554 · Returns to which sections apply.
- 15-31-601 · Repealed.