BEFORE THE DEPARTMENT OF REVENUE

                                               OF THE STATE OF MONTANA

 

In the matter of the adoption of New Rules I and II and the amendment of ARM 42.9.107 and 42.15.120 pertaining to the apportionment and allocation of income reported by pass-through entities and guaranteed payments to individual partners

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NOTICE OF ADOPTION AND AMENDMENT

 

TO: All Concerned Persons

 

1. On February 23, 2018, the Department of Revenue published MAR Notice No. 42-2-991 pertaining to the public hearing on the proposed adoption and amendment of the above-stated rules at page 419 of the 2018 Montana Administrative Register, Issue Number 4. No oral or written comments were received.

 

2. The department adopts New Rule I (42.9.112) and New Rule II (42.9.303) and amends ARM 42.9.107 and 42.15.120 as proposed.

 

 

 

/s/ Laurie Logan                               /s/ Mike Kadas

Laurie Logan                                   Mike Kadas

Rule Reviewer                                 Director of Revenue           

 

           

Certified to the Secretary of State April 17, 2018.