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This is an obsolete version of the rule. Please click on the rule number to view the current version.

42.38.104    PRESUMPTION OF OWNERSHIP

(1) It shall be presumed that the stock book of a corporation shows the owner of the stock certificate or other certificate of ownership of the corporation and the amount of ownership interest in the corporation.

(2) Presumption of ownership of other intangible property required to be reported to the Department of Revenue, and thereafter delivered to the state, shall arise from the records of the person reporting the ownership or entitlement to such property.

History: 70-9-828, MCA; IMP, 70-9-802, 70-9-805, MCA; NEW, Eff. 12/31/72; AMD, Eff. 7/5/75; AMD, 1998 MAR p. 2511, Eff. 9/11/98; AMD, 2012 MAR p. 1000, Eff. 5/11/12.

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