Montana § 15-31-323 - Apportionment Factors
Full text of Montana Montana Code Annotated § 15-31-323 — Apportionment Factors, with citation guidance and answers to common questions.
§ 15-31-323. Apportionment Factors
Apportionment factors. For purposes of 15-31-322, the location of payroll and property is determined under the individual state's laws and regulations that set forth the apportionment formulas used to assign net income subject to taxes on or measured by net income. If a state does not impose a tax on or measured by net income, apportionment is determined under this chapter.
Frequently Asked Questions About Montana § 15-31-323
What does Montana Code Annotated § 15-31-323 cover?
Section 15-31-323 ("Apportionment Factors") 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 § 15-31-323?
A common citation format is "Montana Code Annotated § 15-31-323" (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 § 15-31-323 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.