42.26.507    APPLICATION OF DESTINATION STATE LAW IN CASE OF CONFLICT

(1) When it appears that two or more signatory states have included, or will include, the same receipts from a sale in their respective sales factor numerators, at the written request of the company, these states shall in good faith confer with one another to determine which state should be assigned the receipts. Such conference shall identify what law, rule, or written guideline, if any, has been adopted in the state of destination with respect to the issue. The state of destination shall be that location at which the purchaser or its designee actually receives the property, regardless of the f.o.b. point or other conditions of sale. In determining which state is to receive the assignment of the receipts at issue, preference shall be given to any clearly applicable law, regulation, or written guideline that has been adopted in the state of destination.

(2) The state of Montana is not required by this rule to follow any other state's law, rule, or written guideline should Montana determine that to do so:

(a) would conflict with its own laws, rules, or written guidelines; and

(b) would not clearly reflect the income-producing activity of the company within Montana.

History: Sec. 15-1-201, 15-31-313, and 15-31-501, MCA; IMP, Sec. 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, and 15-31-312, MCA; NEW, 2004 MAR p. 1035, Eff. 4/23/04.