(1) For purposes of individual income taxes, the department adopts by reference the rules contained in ARM Title 42, chapter 26 – Corporate Multistate Activities, subchapters 1- General Provisions, as it existed on December 21, 2001; 2 – Income Allocation and Apportionment, as they existed on December 27, 2002; 4 – Special Rules Related to Installment Sales, as they existed on December 21, 2001; 6 - Railroads, as they existed on December 21, 2001; 7- Trucking, as they existed on December 21, 2001; 8 - Airlines, as they existed on December 21, 2001; 9 - Special Rules for Construction Contracts, as they existed on December 21, 2001; 10 - Publishing Companies - Apportionment, as they existed on April 23, 2004; and 11- Television and Radio Broadcasting, as they existed on April 23, 2004.

(2) When applying the rules referred to in (1) for individual income tax purposes, the terms "individual" or "entity" shall replace the term "corporation," and the provisions of Title 15, chapter 30, MCA, shall replace references to Title 15, chapter 31, MCA.