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42.26.301    WATER'S-EDGE ELECTION

(1) Only multinational corporations subject to the Montana corporate license tax may apportion income under a water's-edge, unitary combination method as set forth in 15-31-322 , MCA.

History: Sec. 15-31-501, MCA; IMP, Sec. 15-31-322, MCA; NEW, 1988 MAR p. 278, Eff. 2/12/88; TRANS, from 42.26.213, 2001 MAR p. 2469, Eff. 12/21/01.
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