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

42.26.305    TAX RATES

(1) Corporations electing a water's-edge filing method shall pay tax at the rate of 7% of their Montana taxable net income.

History: Sec. 15-31-501, MCA; IMP, Sec. 15-31-121, MCA; NEW, 1988 MAR p. 278, Eff. 2/12/88; TRANS, from 42.26.218, 2001 MAR p. 2469, Eff. 12/21/01.

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