{"data":{"id":"us-mt/15-31-310","jurisdiction":"us-mt","citation":"15-31-310","heading":"Definition of receipts factor.","body":"The receipts factor is provided for in Article IV, subsection (10), 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_0100/0150-0310-0030-0100.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:25Z","sha256":"21b52d9ef766dd74bf13f7a50f3ca758a75096796253455710507874076a8090","source_id":"us-mt","stale":false,"prev":"us-mt/15-31-309","next":"us-mt/15-31-311"},"notice":"GroundRules: Original legal text. Not legal advice."}