(1) The denominator of the payroll factor is the total compensation paid
everywhere by the taxpayer during the income year as provided in ARM 42.26.243. The numerator of the payroll factor is the
total amount paid in this state during the income year by the taxpayer for
compensation. With respect to
non-flight personnel, compensation paid to such employees shall be included in
the numerator as provided in ARM 42.26.244.
With respect to flight personnel (the air crew aboard an aircraft
assisting in the operations of the aircraft or the welfare of passengers while
in the air) , compensation paid to such employees shall be included in the ratio
that departures of aircraft from locations in this state, weighted as to the
cost and value of aircraft by type compared to total departures similarly
weighted, multiplied by the total flight personnel compensation.