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Rule: 42.22.103 Prev     Up     Next    
Rule Title: DETERMINATION OF OPERATING AND NONOPERATING PROPERTY
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Department: REVENUE, DEPARTMENT OF
Chapter: CENTRALLY ASSESSED PROPERTY
Subchapter: Centrally Assessed Companies
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.22.103    DETERMINATION OF OPERATING AND NONOPERATING PROPERTY

(1) To determine if a property is operating property, the department shall consider the use to which the property is put.

(2) Right-of-way or station grounds leased to others, except land leased to others for public grain elevator sites, cultivation, pasturage, public roads, parks, pole lines, pipelines, and microwave sites, will be considered nonoperating property and must be reported to the department by March 1 of each year.

History: 15-23-108, MCA; IMP, Title 15, chapter 23, part 1, MCA; NEW, Eff. 12/4/76; AMD, 1980 MAR p. 1091, Eff. 3/28/80; AMD, 1984 MAR p. 2041, Eff. 12/28/84; AMD, 1992 MAR p. 2560, Eff. 11/26/92; AMD, 1999 MAR p. 2914, Eff. 12/17/99.


 

 
MAR Notices Effective From Effective To History Notes
12/17/1999 Current History: 15-23-108, MCA; IMP, Title 15, chapter 23, part 1, MCA; NEW, Eff. 12/4/76; AMD, 1980 MAR p. 1091, Eff. 3/28/80; AMD, 1984 MAR p. 2041, Eff. 12/28/84; AMD, 1992 MAR p. 2560, Eff. 11/26/92; AMD, 1999 MAR p. 2914, Eff. 12/17/99.
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