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42.24.101   QUALIFICATION TO BE A SMALL BUSINESS CORPORATION

This rule has been repealed.

History: Sec. 15-31-501, MCA; IMP, Sec. 15-31-201 and 15-31-202, MCA; Eff. 12/31/72; AMD, Eff. 1/2/77; AMD, 1982 MAR p. 104, Eff. 1/29/82; AMD, 1983 MAR p. 1358, Eff. 9/30/83; AMD, 1990 MAR p. 1715, Eff. 8/31/90; REP, 1996 MAR p. 1177, Eff. 4/26/96.

42.24.102   ELECTION AS TO TAX TREATMENT

This rule has been repealed.

History: Sec. 15-31-501, MCA; IMP, Sec. 15-31-202, MCA; Eff. 12/31/72; AMD, Eff. 1/2/77; AMD, 1990 MAR p. 1715, Eff. 8/31/90; AMD, 1992 MAR p. 2395, Eff. 10/30/92; AMD, 2001 MAR p. 2047, Eff. 10/12/01; REP, 2002 MAR p. 3708, Eff. 12/27/02.

42.24.103   NOTIFICATION TO DEPARTMENT THAT THE FILING OF A FEDERAL RETURN DOES NOT CONSTITUTE AN ELECTION UNDER ARM 42.24.102(3) (b)

This rule has been repealed.

History: Sec. 15-31-501, MCA; IMP, Sec. 15-31-202, MCA; Eff. 12/31/72; AMD, Eff. 1/2/77; AMD, 1983 MAR p. 1358, Eff. 9/30/83; AMD, 1990 MAR p. 1715, Eff. 8/31/90; AMD, 1992 MAR p. 2395, Eff. 10/30/92; REP, 2001 MAR p. 2047, Eff. 10/12/01.

42.24.104   TIME OF MAKING ELECTION

This rule has been repealed.

History: Sec. 15-31-501, MCA; IMP, Sec. 15-31-202, MCA; Eff. 12/31/72; AMD, Eff. 1/2/77; AMD, 1983 MAR p. 1358, Eff. 9/30/83; REP, 1990 MAR p. 1715, Eff. 8/31/90.

42.24.105   STATEMENT OF SHAREHOLDER CONSENT

This rule has been repealed.

History: Sec. 15-31-501, MCA; IMP, Sec. 15-31-202, MCA; Eff. 12/31/72; AMD, Eff. 1/2/77; REP, 1983 MAR p. 1358, Eff. 9/30/83.

42.24.106   CONSENT OF NEW SHAREHOLDERS

This rule has been repealed.

History: Sec. 15-31-501, MCA; IMP, Sec. 15-31-202, MCA; Eff. 12/31/72; AMD, Eff. 1/2/77; AMD, 1982 MAR p. 104, Eff. 1/29/82; REP, 1983 MAR p. 1358, Eff. 9/30/83.

42.24.107   REVOCATION OF ELECTION

This rule has been repealed.

History: Sec. 15-31-501, MCA; IMP, Sec. 15-31-202, MCA; Eff. 12/31/72; AMD, Eff. 1/2/77; AMD, 1983 MAR p. 1358, Eff. 9/30/83; AMD, 1990 MAR p. 1715, Eff. 8/31/90; AMD, 1992 MAR p. 2395, Eff. 10/30/92; REP, 1996 MAR p. 1177, Eff. 4/26/96.

42.24.108   TERMINATION OF ELIGIBILITY

This rule has been repealed.

History: Sec. 15-31-501, MCA; IMP, Sec. 15-31-202, MCA; Eff. 12/31/72; AMD, Eff. 1/2/77; AMD, 1983 MAR p. 1358, Eff. 9/30/83; REP, 1996 MAR p. 1177, Eff. 4/26/96.

42.24.121   RETURN OF ELECTING CORPORATION

This rule has been repealed.

History: Sec. 15-31-501, MCA; IMP, Sec. 15-31-202, MCA; Eff. 12/31/72; AMD, Eff. 1/2/77; AMD, 2001 MAR p. 2047, Eff. 10/12/01; REP, 2002 MAR p. 3708, Eff. 12/27/02.

42.24.122   PAYMENT OF FEE BY CORPORATION

This rule has been repealed.

History: Sec. 15-31-501, MCA; IMP, Sec. 15-31-202, MCA; Eff. 12/31/72; AMD, Eff. 1/2/77; REP, 1996 MAR p. 1177, Eff. 4/26/96.

42.24.123   SHAREHOLDER RESPONSIBILITY AS TO CORPORATE INCOME

This rule has been repealed.

History: Sec. 15-31-501, MCA; IMP, Sec. 15-31-202, MCA; Eff. 12/31/72; AMD, Eff. 1/2/77; AMD, 1992 MAR p. 2395, Eff. 10/30/92; REP, 2002 MAR p. 3708, Eff. 12/27/02.

42.24.201   TREATMENT OF INTEREST AND DIVIDENDS

This rule has been repealed.

History: Sec. 15-31-501, MCA; IMP, Sec. 15-31-114, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 104, Eff. 1/29/82; REP, 1996 MAR p. 1177, Eff. 4/26/96.

42.24.211   DEPARTMENT TRANSMITTAL OF TAX REVENUE DERIVED FROM CERTAIN FINANCIAL INSTITUTIONS

This rule has been repealed.

History: Sec. 15-31-501, MCA; IMP, Sec. 15-31-701, MCA; NEW, 1979 MAR p. 1553, Eff. 12/14/79; REP, 2001 MAR p. 2047, Eff. 10/12/01.

42.24.212   ALLOCATION OF REVENUE WHEN BRANCH OFFICES EXIST

This rule has been repealed.

History: Sec. 15-31-501, MCA; IMP, Sec. 15-31-702, MCA; NEW, 1979 MAR p. 1553, Eff. 12/14/79; REP, 2001 MAR p. 2047, Eff. 10/12/01.

42.24.213   REPORT ON BRANCH OFFICES

This rule has been repealed.

History: Sec. 15-31-501, MCA; IMP, Sec. 15-31-702, MCA; NEW, 1979 MAR p. 1553, Eff. 12/14/79; REP, 2001 MAR p. 2047, Eff. 10/12/01.

42.24.214   DETERMINATION OF ELIGIBLE TAXING JURISDICTIONS

This rule has been repealed.

History: Sec. 15-31-501, MCA; IMP, Sec. 15-31-702, MCA; NEW, 1979 MAR p. 1553, Eff. 12/14/79; REP, 2004 MAR p. 1035, Eff. 4/23/04.