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| Rule: 42.26.301 | Prev Up Next | |
| Rule Title: WATER'S-EDGE ELECTION | ||
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| Department: | REVENUE | |
| Chapter: | CORPORATE MULTISTATE ACTIVITIES | |
| Subchapter: | Water's-Edge | |
| Latest version of the adopted rule presented in Administrative Rules of Montana (ARM): | ||
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42.26.301 WATER'S-EDGE ELECTION (1) Only multinational corporations subject to the Montana corporate income tax may apportion income under a water's-edge, unitary combination method as set forth in 15-31-322, MCA.
History: 15-31-501, MCA; IMP, 15-31-322, MCA; NEW, 1988 MAR p. 278, Eff. 2/12/88; TRANS, from 42.26.213, 2001 MAR p. 2469, Eff. 12/21/01; AMD, 2016 MAR p. 2198, Eff. 11/26/16. |
| MAR Notices | Effective From | Effective To | History Notes |
|---|---|---|---|
| 42-2-960 | 11/26/2016 | Current | History: 15-31-501, MCA; IMP, 15-31-322, MCA; NEW, 1988 MAR p. 278, Eff. 2/12/88; TRANS, from 42.26.213, 2001 MAR p. 2469, Eff. 12/21/01; AMD, 2016 MAR p. 2198, Eff. 11/26/16. |
| 12/21/2001 | 11/26/2016 | History: Sec. 15-31-501, MCA; IMP, Sec. 15-31-322, MCA; NEW, 1988 MAR p. 278, Eff. 2/12/88; TRANS, from 42.26.213, 2001 MAR p. 2469, Eff. 12/21/01. |
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