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Rule Title: DENOMINATOR OF PAYROLL FACTOR
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Department: REVENUE, DEPARTMENT OF
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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42.26.243    DENOMINATOR OF PAYROLL FACTOR

(1) The denominator of the payroll factor is the total compensation paid everywhere during the tax period.   Accordingly, the compensation paid to employees whose services are performed entirely in State C where the taxpayer is immune from taxation for example, by Public Law 86-272, are included in the denominator of the payroll factor.

History: 15-1-201, 15-31-313, and 15-31-501, MCA; IMP, 15-1-601, 15-31-305, 15-31-308, and 15-31-309, MCA; NEW, Eff. 1/2/77; AMD, 1979 MAR p. 1691, Eff. 12/28/79; AMD, 2001 MAR p. 2469, Eff. 12/21/01.


 

 
MAR Notices Effective From Effective To History Notes
12/21/2001 Current History: 15-1-201, 15-31-313, and 15-31-501, MCA; IMP, 15-1-601, 15-31-305, 15-31-308, and 15-31-309, MCA; NEW, Eff. 1/2/77; AMD, 1979 MAR p. 1691, Eff. 12/28/79; AMD, 2001 MAR p. 2469, Eff. 12/21/01.
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