42.26.1202 : GENERAL RULE - Administrative Rules of the State of Montana

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	Rule: 42.26.1202	Prev Up Next
	Rule Title: GENERAL RULE

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Department:	REVENUE
Chapter:	CORPORATE MULTISTATE ACTIVITIES
Subchapter:	Telecommunication Services for Corporate Income Taxes

Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.26.1202 GENERAL RULE

(1) Except as specifically modified by the rules in this subchapter, when a person providing telecommunications services generates apportionable income from sources within and outside of Montana, the amount of such apportionable income arising from sources within Montana shall be determined pursuant to Title 15, chapter 31, part 3, MCA, and the supporting administrative rules.

History: 15-1-201, 15-31-201, 15-31-313, MCA; IMP, 15-1-601, 15-31-301, 15-31-302, 15-31-303, 15-31-304, 15-31-305, 15-31-306, 15-31-307, 15-31-308, 15-31-309, 15-31-310, 15-31-311, 15-31-312, MCA; NEW, 2011 MAR p. 582, Eff. 4/15/11; AMD, 2017 MAR p. 2328, Eff. 1/1/18.

MAR Notices	Effective From	Effective To	History Notes
42-2-985	1/1/2018	Current	History: 15-1-201, 15-31-201, 15-31-313, MCA; IMP, 15-1-601, 15-31-301, 15-31-302, 15-31-303, 15-31-304, 15-31-305, 15-31-306, 15-31-307, 15-31-308, 15-31-309, 15-31-310, 15-31-311, 15-31-312, MCA; NEW, 2011 MAR p. 582, Eff. 4/15/11; AMD, 2017 MAR p. 2328, Eff. 1/1/18.
42-2-845	4/15/2011	1/1/2018	History: 15-1-201, 15-31-313, 15-31-201, MCA; IMP, 15-1-601, 15-31-301, 15-31-302, 15-31-303, 15-31-304, 15-31-305, 15-31-306, 15-31-307, 15-31-308, 15-31-309, 15-31-310, 15-31-311, 15-31-312, MCA; NEW, 2011 MAR p. 582, Eff. 4/15/11.