Montana § 15-31-326 - Domestic Disclosure Spreadsheet
Full text of Montana Montana Code Annotated § 15-31-326 — Domestic Disclosure Spreadsheet, with citation guidance and answers to common questions.
§ 15-31-326. Domestic Disclosure Spreadsheet
Domestic disclosure spreadsheet. The department may require a taxpayer making a water's-edge election to submit within 6 months after the taxpayer files its federal income tax return a domestic disclosure spreadsheet to provide full disclosure of the income reported to each state for the year, the tax liability for each state, the method used for allocating or apportioning income to the states, and the identity of the water's-edge corporate group and those of its United States affiliated corporations.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-31-326
What does Montana Code Annotated § 15-31-326 cover?
Section 15-31-326 ("Domestic Disclosure Spreadsheet") 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 § 15-31-326?
A common citation format is "Montana Code Annotated § 15-31-326" (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 § 15-31-326 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.