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| Rule: 42.23.102 | Prev Up Next | |
| Rule Title: DOING OR ENGAGING IN BUSINESS | ||
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| Department: | REVENUE, DEPARTMENT OF | |
| Chapter: | CORPORATE INCOME TAX - GENERAL | |
| Subchapter: | General Provisions | |
| Latest version of the adopted rule presented in Administrative Rules of Montana (ARM): | ||
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42.23.102 DOING OR ENGAGING IN BUSINESS (1) A corporation is "doing business" or "engaging in business" in Montana when it actively engages therein in any profit seeking activity. The fact that its activity may result in a loss is not material. History: 15-31-501, MCA; IMP, 15-31-101, MCA; Eff. 12/31/72. |
| MAR Notices | Effective From | Effective To | History Notes |
|---|---|---|---|
| 12/31/1972 | Current | History: 15-31-501, MCA; IMP, 15-31-101, MCA; Eff. 12/31/72. |
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