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Rule: 42.26.1002 Prev     Up     Next    
Rule Title: GENERAL RULE
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Department: REVENUE
Chapter: CORPORATE MULTISTATE ACTIVITIES
Subchapter: Publishing Companies – Apportionment
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.26.1002    GENERAL RULE

(1) Except as specifically modified by this rule, when a person in the business of publishing, selling, licensing, or distributing newspapers, magazines, periodicals, trade journals, or other printed material has income from sources both within and outside of Montana, the amount of apportionable income from sources within Montana from such business activity shall be determined pursuant to Title 15, chapter 31, part 3, MCA, and the supporting administrative rules.

 

History: 15-1-201, 15-31-313, 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, 2004 MAR p. 1035, Eff. 4/23/04; AMD, 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, 15-31-301, 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, 2004 MAR p. 1035, Eff. 4/23/04; AMD, 2017 MAR p. 2328, Eff. 1/1/18.
4/23/2004 1/1/2018 History: Sec. 15-1-201 and 15-31-313, MCA; IMP, Sec. 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, and 15-31-312, MCA; NEW, 2004 MAR p. 1035, Eff. 4/23/04.
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