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42.26.308    APPORTIONMENT FORMULA

(1) All business income of each trade or business of the taxpayer shall be apportioned to this state by use of the apportionment formula set forth in 15-31-305 , MCA. The elements of the apportionment formula are the property factor (see ARM 42.26.231) , the payroll factor (see ARM 42.26.241) , and the sales factor (see ARM 42.26.251) of the trade or business of the taxpayer.

History: Sec. 15-1-201, 15-31-313, and 15-31-501, MCA; IMP, Sec. 15-1-601 and 15-31-305, MCA; NEW, Eff. 1/2/77; TRANS, from 42.26.222 and AMD, 2001 MAR p. 2469, Eff. 12/21/01.
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