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Montana · Through Montana Code Annotated 2025

15-31-304: Allocation of nonapportionable income.

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Where this section sits in the code
  1. TITLE 15. TAXATION
  2. CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX
  3. Part 3. Allocation and Apportionment of 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.

Collected 2026-09-14T04:47:25Z. Source file · JSON

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