42.26.602 : GENERAL RULES FOR RAILROADS - Administrative Rules of the State of Montana

42.26.602 GENERAL RULES FOR RAILROADS

(1) Where a railroad has income from sources both within and without this state, the amount of apportionable income from sources within this state shall be determined pursuant to Title 15, chapter 31, part 3, MCA, except as modified by ARM 42.26.606.

(2) The requirements of this rule are effective for tax years beginning after December 31, 2022.

History: 15-1-201, 15-31-313, 15-31-501, MCA; IMP, 15-1-601, 15-31-312, MCA; NEW, 1982 MAR p. 104, Eff. 1/29/82; AMD, 1993 MAR p. 572, Eff. 4/16/93; TRANS, from 42.26.265 and AMD, 2001 MAR p. 2469, Eff. 12/21/01; AMD, 2017 MAR p. 2328, Eff. 1/1/18; AMD, 2023 MAR p. 45, Eff. 1/14/23.

MAR Notices

Effective From

Effective To

History Notes

42-1064

1/14/2023

Current

42-2-985

1/1/2018

1/14/2023

12/21/2001

1/1/2018

History: Sec. 15-1-201, 15-31-313, and 15-31-501, IMP, Sec. 15-1-601 and 15-31-312, MCA; NEW, 1982, MAR p. 104, Eff. 1/29/82; AMD, 1993 MAR p. 572, Eff. 4/16/93; TRANS, from 42.26.265 and AMD, 2001 MAR p. 2469, Eff. 12/21/01.