{"data":{"id":"us-mt/15-31-311","jurisdiction":"us-mt","citation":"15-31-311","heading":"Receipts factor for receipts in this state.","body":"(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.\n(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.","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_0110/0150-0310-0030-0110.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:25Z","sha256":"85cbd930e6510bbffe0d4412de35965b1ab738e10d6fa31ae4a0487431c0778d","source_id":"us-mt","stale":false,"prev":"us-mt/15-31-310","next":"us-mt/15-31-312"},"notice":"GroundRules: Original legal text. Not legal advice."}