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Rule Title: APPORTIONABLE AND NONAPPORTIONABLE INCOME - APPORTIONMENT OR ALLOCATION - INDIVIDUALS, ESTATES, AND TRUSTS
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Department: REVENUE
Chapter: INCOME TAX
Subchapter: General Provisions
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.15.120    APPORTIONABLE AND NONAPPORTIONABLE INCOME - APPORTIONMENT OR ALLOCATION - INDIVIDUALS, ESTATES, AND TRUSTS

(1) For purposes of the reporting requirements for individuals, trusts, and estates that have Montana apportionable or nonapportionable income and determining their Montana tax liability, the department adopts by reference the following rules contained in ARM Title 42, chapter 26 – Corporate Multistate Activities subchapters:

(a) 1 - General Provisions;

(b) 2 - Income Allocation and Apportionment, except ARM 42.26.204, 42.26.228, 42.26.229, and 42.26.260;

(c) 4 - Special Rules Related to Installment Sales;

(d) 6 - Railroads;

(e) 7 - Trucking;

(f) 8 - Airlines;

(g) 9 - Special Rules for Construction Contracts;

(h) 10 - Publishing Companies - Apportionment;

(i) 11 - Television and Radio Broadcasting;

(j) 12 - Telecommunication Services for Corporate Income Taxes; and

(k) 13 - Financial Institutions.

(2) The taxpayer may petition for or the department may require an alternative method of reporting activity in the state as provided in 15-1-601, MCA.

(3) When applying the rules referred to in (1), the terms "individual," "trust," or "estate" replace the term "corporation," and the provisions of Title 15, chapter 30, MCA, replace references to Title 15, chapter 31, MCA.

 

History: 15-30-2620, MCA; IMP, 15-1-601, 15-30-2111, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; AMD, 2002 MAR p. 3708, Eff. 12/27/02; TRANS, from ARM 42.16.1201, 2004 MAR p. 3153, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10; AMD, 2011 MAR p. 2679, Eff. 12/9/11; AMD, 2018 MAR p. 854, Eff. 4/28/18.


 

 
MAR Notices Effective From Effective To History Notes
42-2-991 4/28/2018 Current History: 15-30-2620, MCA; IMP, 15-1-601, 15-30-2111, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; AMD, 2002 MAR p. 3708, Eff. 12/27/02; TRANS, from ARM 42.16.1201, 2004 MAR p. 3153, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10; AMD, 2011 MAR p. 2679, Eff. 12/9/11; AMD, 2018 MAR p. 854, Eff. 4/28/18.
42-2-869 12/9/2011 4/28/2018 History: 15-30-2620, MCA; IMP, 15-1-601, 15-30-2111, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; AMD, 2002 MAR p. 3708, Eff. 12/27/02; TRANS, from ARM 42.16.1201, 2004 MAR p. 3153, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10; AMD, 2011 MAR p. 2679, Eff. 12/9/11.
42-2-820 4/30/2010 12/9/2011 History: 15-30-2620, MCA; IMP, 15-1-601, 15-30-2111, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; AMD, 2002 MAR p. 3708, Eff. 12/27/02; TRANS, from ARM 42.16.1201, 2004 MAR p. 3153, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10.
12/17/2004 4/30/2010 History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; AMD, 2002 MAR p. 3708, Eff. 12/27/02; TRANS, from ARM 42.16.1201, 2004 MAR p. 3153, Eff. 12/17/04.
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