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Rule: 42.26.259 Prev     Up     Next
Rule Title: SALE OF TANGIBLE AND INTANGIBLE PROPERTY COMPUTATION OF THE SALES FACTOR
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Department: REVENUE, DEPARTMENT OF
Chapter: CORPORATE MULTISTATE ACTIVITIES
Subchapter: Income Allocation and Apportionment
 
This is an obsolete version of the rule. Please click on the rule number to view the current version.
  Effective Date: 4/16/1993  
 
  History Notes: History: Sec. 15-31-313 and 15-31-501, MCA; IMP, Sec. 15-31-310, 15-31-311, and 15-31-312, MCA; NEW, 1988 MAR p. 1992, Eff. 9/9/88; AMD, 1993 MAR p. 572, Eff. 4/16/93.  
 
  Rule File: access file
 

Other rule versions existed in ARM on or after March 31, 2007

MAR Notices Effective From Effective To History Notes
42-2-985 1/1/2018 Current History: 15-31-313, 15-31-501, MCA; IMP, 15-31-310, 15-31-311, 15-31-312, MCA; NEW, 1988 MAR p. 1992, Eff. 9/9/88; AMD, 1993 MAR p. 572, Eff. 4/16/93; AMD, 2017 MAR p. 2328, Eff. 1/1/18.
4/16/1993 1/1/2018 History: Sec. 15-31-313 and 15-31-501, MCA; IMP, Sec. 15-31-310, 15-31-311, and 15-31-312, MCA; NEW, 1988 MAR p. 1992, Eff. 9/9/88; AMD, 1993 MAR p. 572, Eff. 4/16/93.
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