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Rule: 42.15.120 Prev     Up     Next
Rule Title: BUSINESS AND NONBUSINESS INCOME – APPORTIONMENT OR ALLOCATION
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Department: REVENUE
Chapter: INCOME TAX
Subchapter: General Provisions
 
This is an obsolete version of the rule. Please click on the rule number to view the current version.

  Effective Date: 12/9/2011  
 
  History Notes: History: 15-30-2620, MCA; IMP, 15-1-601, 15-30-2111, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; AMD, 2002 MAR p. 3708, Eff. 12/27/02; TRANS, from ARM 42.16.1201, 2004 MAR p. 3153, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10; AMD, 2011 MAR p. 2679, Eff. 12/9/11.  
 
  Rule File: access file
 

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

MAR Notices Effective From Effective To History Notes
42-2-991 4/28/2018 Current History: 15-30-2620, MCA; IMP, 15-1-601, 15-30-2111, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; AMD, 2002 MAR p. 3708, Eff. 12/27/02; TRANS, from ARM 42.16.1201, 2004 MAR p. 3153, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10; AMD, 2011 MAR p. 2679, Eff. 12/9/11; AMD, 2018 MAR p. 854, Eff. 4/28/18.
42-2-869 12/9/2011 4/28/2018 History: 15-30-2620, MCA; IMP, 15-1-601, 15-30-2111, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; AMD, 2002 MAR p. 3708, Eff. 12/27/02; TRANS, from ARM 42.16.1201, 2004 MAR p. 3153, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10; AMD, 2011 MAR p. 2679, Eff. 12/9/11.
42-2-820 4/30/2010 12/9/2011 History: 15-30-2620, MCA; IMP, 15-1-601, 15-30-2111, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; AMD, 2002 MAR p. 3708, Eff. 12/27/02; TRANS, from ARM 42.16.1201, 2004 MAR p. 3153, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10.
12/17/2004 4/30/2010 History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; AMD, 2002 MAR p. 3708, Eff. 12/27/02; TRANS, from ARM 42.16.1201, 2004 MAR p. 3153, Eff. 12/17/04.
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