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| Rule: 42.26.1203 | Prev Up Next | |
| Rule Title: PROPERTY FACTOR | ||
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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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42.26.1203 PROPERTY FACTOR (1) Outer jurisdictional property that is used by a taxpayer when providing telecommunications services shall be excluded from both the numerator and the denominator of the property factor. 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. |
| MAR Notices | Effective From | Effective To | History Notes |
|---|---|---|---|
| 42-2-845 | 4/15/2011 | Current | 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. |
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