{"data":{"id":"us-mt/15-31-304","jurisdiction":"us-mt","citation":"15-31-304","heading":"Allocation of nonapportionable income.","body":"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.","path":["TITLE 15. TAXATION","CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX","Part 3. Allocation and Apportionment of Income"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0310/part_0030/section_0040/0150-0310-0030-0040.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:25Z","sha256":"fa01f5493058a7cb92523970607c87de8828d9b1e38147632fbcbe28c8c6eeb0","source_id":"us-mt","stale":false,"prev":"us-mt/15-31-303","next":"us-mt/15-31-305"},"notice":"GroundRules: Original legal text. Not legal advice."}