42.26.606 : THE RECEIPTS FACTOR - Administrative Rules of the State of Montana

42.26.606 THE RECEIPTS FACTOR

(1) The numerator of the receipts factor is the taxpayer's total revenue ton-miles occurring within this state during the year.

(2) The denominator of the receipts factor is the taxpayer's total revenue ton-miles occurring everywhere during the year.

(3) The requirements of this rule are effective for tax years beginning after December 31, 2022.

History: 15-1-201, 15-31-313, 15-31-501, MCA; IMP, 15-1-601, 15-31-305, 15-31-310, 15-31-311, 15-31-312, MCA; NEW, 1982 MAR p. 104, Eff. 1/29/82; AMD, 1993 MAR p. 572, Eff. 4/16/93; TRANS, from 42.26.269 and AMD, 2001 MAR p. 2469, Eff. 12/21/01; AMD, 2017 MAR p. 2328, Eff. 1/1/18; AMD, 2023 MAR p. 45, Eff. 1/14/23.

MAR Notices

Effective From

Effective To

History Notes

42-1064

1/14/2023

Current

42-2-985

1/1/2018

1/14/2023

12/21/2001

1/1/2018

History: Sec. 15-1-201, 15-31-313, and 15-31-501, MCA; IMP, Sec. 15-1-601, 15-31-305, 15-31-310, 15-31-311, and 15-31-312, MCA; NEW, 1982 MAR p. 104, Eff. 1/29/82; AMD, 1993 MAR p. 572, Eff. 4/16/93; TRANS, from 42.26.269 and AMD, 2001 MAR p. 2469, Eff. 12/21/01.