42.26.1205    APPLICABILITY

(1) The rules contained in this subchapter are effective for tax years beginning after December 31, 2011.

History: 15-1-201, 15-31-201, 15-31-313, MCA; IMP, 15-1-601, 15-31-301, 15-31-302, 15-31-303, 15-31-304, 15-31-305, 15-31-306, 15-31-307, 15-31-308, 15-31-309, 15-31-310, 15-31-311, 15-31-312, MCA; NEW, 2011 MAR p. 582, Eff. 4/15/11.