42.26.230 : APPORTIONMENT FORMULA - EXCLUSIONS - Administrative Rules of the State of Montana

42.26.230 APPORTIONMENT FORMULA - EXCLUSIONS

(1) If a taxpayer has property, payroll, or receipts assignable under 15-31-305 through 15-31-311, MCA, and attendant regulations to a location where it is not taxable under 15-31-303, MCA, the property, payroll, or receipts assigned to that location shall be excluded from the apportionment formula.

(2) For purposes of determining whether a taxpayer is taxable in a location, ARM 42.26.209 through 42.26.212 will apply.

History: 15-31-313, 15-31-501, MCA; IMP, 15-31-305, 15-31-306, 15-31-307, 15-31-308, 15-31-309, 15-31-310, 15-31-311, MCA; NEW, 1988 MAR p. 2409, Eff. 11/11/88; AMD, 2001 MAR p. 2469, Eff. 12/21/01; AMD, 2017 MAR p. 2328, Eff. 1/1/18.

MAR Notices

Effective From

Effective To

History Notes

42-2-985

1/1/2018

Current

12/21/2001

1/1/2018

History: Sec. 15-31-313 and 15-31-501, MCA; IMP, Sec. 15-31-305, 15-31-306, 15-31-307, 15-31-308, 15-31-309, 15-31-310, and 15-31-311, MCA; NEW, 1988 MAR p. 2409, Eff. 11/11/88; AMD, 2001 MAR p. 2469, Eff. 12/21/01.