Montana § 15-31-143 - Return And Payment On Corporate Dissolution
Full text of Montana Montana Code Annotated § 15-31-143 — Return And Payment On Corporate Dissolution, with citation guidance and answers to common questions.
§ 15-31-143. Return And Payment On Corporate Dissolution
Return and payment on corporate dissolution. (1) Each corporation doing business in Montana shall pay an excise tax for the exercise of that privilege, and the amount of the excise tax must be based upon the total taxable net income of a corporation during the entire period of time that it is engaged in business in this state. No remission of that obligation for the last year in which a corporation engages in business in Montana was intended by the original enactment of this section. (2) Each corporation that is dissolved or ceases to do business in Montana shall, upon the dissolution or cessation of business, make a return and pay the corporate income tax determined on the basis of its net income for the final period in which it did business in this state at the rate provided in 15-31-121 and 15-31-122 , in addition to all other corporate income taxes for which the corporation may then be liable.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-31-143
What does Montana Code Annotated § 15-31-143 cover?
Section 15-31-143 ("Return And Payment On Corporate Dissolution") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Montana § 15-31-143?
A common citation format is "Montana Code Annotated § 15-31-143" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 15-31-143 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Montana.