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| Rule: 42.26.246 | Prev Up Next | |
| Rule Title: NUMERATOR OF RECEIPTS FACTOR - SALE, RENTAL, LEASE, OR LICENSE OF REAL PROPERTY | ||
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| Department: | REVENUE | |
| Chapter: | CORPORATE MULTISTATE ACTIVITIES | |
| Subchapter: | Income Allocation and Apportionment | |
| Latest version of the adopted rule presented in Administrative Rules of Montana (ARM): | ||
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42.26.246 NUMERATOR OF RECEIPTS FACTOR - SALE, RENTAL, LEASE, OR LICENSE OF REAL PROPERTY (1) In the case of a sale, rental, lease, or license of real property, the receipts from the sale are in Montana if and to the extent that the property is in Montana.
History: 15-1-201; 15-31-313, MCA; IMP, 15-1-601, 15-31-310, 15-31-311, 15-31-312, MCA; NEW, 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; 15-31-313, MCA; IMP, 15-1-601, 15-31-310, 15-31-311, 15-31-312, MCA; NEW, 2017 MAR p. 2328, Eff. 1/1/18. |
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