Montana Code 15-31-311. Receipts factor for receipts in this state
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15-31-311. (Temporary) Receipts factor for receipts in this state. (1) Receipts from the sale of tangible personal property are in this state as provided for in Article IV, subsection (16), of 15-1-601.
Terms Used In Montana Code 15-31-311
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
(2)Receipts, other than receipts provided for in subsection (1), are in this state as provided for in Article IV, subsection (17), of 15-1-601.