(1) For purposes of the reporting requirements for individuals, trusts, and estates that have Montana apportionable or nonapportionable income and determining their Montana tax liability, the department adopts by reference the following rules contained in ARM Title 42, chapter 26 – Corporate Multistate Activities subchapters:
(a) 1 - General Provisions;
(b) 2 - Income Allocation and Apportionment, except ARM 42.26.204, 42.26.228, 42.26.229, and 42.26.260;
(c) 4 - Special Rules Related to Installment Sales;
(d) 6 - Railroads;
(e) 7 - Trucking;
(f) 8 - Airlines;
(g) 9 - Special Rules for Construction Contracts;
(h) 10 - Publishing Companies - Apportionment;
(i) 11 - Television and Radio Broadcasting;
(j) 12 - Telecommunication Services for Corporate Income Taxes; and
(k) 13 - Financial Institutions.
(2) The taxpayer may petition for or the department may require an alternative method of reporting activity in the state as provided in 15-1-601, MCA.
(3) When applying the rules referred to in (1), the terms "individual," "trust," or "estate" replace the term "corporation," and the provisions of Title 15, chapter 30, MCA, replace references to Title 15, chapter 31, MCA.