Gannett Satellite Information Network, Inc. v. Montana Dep’t of Revenue - 2009 MT 5
In a dispute over the proper test for determining “business income,” under § 15-31-301(1), MCA, SCOMONT concluded that the statute includes both a transactional test and a separate function test. This determination was based on the statutory language and extrinsic aids, such as the relevant act’s statutory history, and the act’s goals of promoting uniformity among states in the taxation of corporations.
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