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Rule Title: DEFINITIONS
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Department: REVENUE, DEPARTMENT OF
Chapter: CORPORATE MULTISTATE ACTIVITIES
Subchapter: Railroads
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.26.601    DEFINITIONS

The following definitions apply to this sub-chapter:

(1) A "car-mile" is a movement of a unit of car equipment a distance of one mile.

(2) A "locomotive-mile" is the movement of a locomotive (a self-propelled unit of equipment designed solely for moving other equipment) a distance of one mile under its own power.

(3) "Rent" does not include the per diem and mileage charges paid by the taxpayer for the temporary use of railroad cars owned or operated by another railroad.

History: Sec. 15-1-201, 15-31-313, and 15-31-501, 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, 2001 MAR p. 2469, Eff. 12/21/01.


 

 
MAR Notices Effective From Effective To History Notes
12/21/2001 Current History: Sec. 15-1-201, 15-31-313, and 15-31-501, 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, 2001 MAR p. 2469, Eff. 12/21/01.
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