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This is an obsolete version of the rule. Please click on the rule number to view the current version.

42.26.253    DENOMINATOR OF SALES FACTOR

(1) The denom-inator of the sales factor shall include the total gross receipts derived by the taxpayer from transactions and activity in the regular course of its trade or business, except receipts excluded under ARM 42.26.263.

History: Sec. 15-1-201, 15-31-313, and 15-31-501, MCA; IMP, Sec. 15-1-601 and Title 15, chapter 31, part 3, MCA; NEW, Eff. 1/2/77.
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