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Rule: 42.23.110 Prev     Up     Next    
Rule Title: DETERMINATION OF QUALIFIED INVESTMENTS
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Department: REVENUE, DEPARTMENT OF
Chapter: CORPORATE INCOME TAX - GENERAL
Subchapter: General Provisions
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.23.110    DETERMINATION OF QUALIFIED INVESTMENTS

(1) In instances where it is difficult to determine if a business in which a small business investment company has invested qualifies as a manufacturing, timber product processing, or agricultural company with at least 50% of its employees working in Montana, a description of the activities of the business and the location of its jobs shall be submitted to the department for a determination. The description of the activities of the business and the location of its jobs may be submitted either on the initiative of the small business investment company or at the request of the department.

History: Sec. 15-33-105, MCA; IMP, Sec. 15-33-102, MCA; NEW, 1982 MAR p. 1488, Eff. 7/30/82.


 

 
MAR Notices Effective From Effective To History Notes
7/30/1982 Current History: Sec. 15-33-105, MCA; IMP, Sec. 15-33-102, MCA; NEW, 1982 MAR p. 1488, Eff. 7/30/82.
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