(1) A portion of the net income of taxpayers
engaged in the transportation of freight or passengers within and without
Montana may be attributed to the movement of revenue-producing equipment,
drivers, train crews, or other operating personnel across the state.
(2) The percentage of miles traveled within
Montana to total miles traveled everywhere shall be the percentage used in
determining the amount of income attributable to this state. The apportionment
formula for such transportation companies shall be computed as follows:
(a) Fixed properties, such as buildings and land
used in the business, terminal facilities, shop equipment, and cars and trucks
used in gathering or delivering local freight, shall be assigned to the state
in which such properties are located.
The value of equipment used in interstate transportation shall be
assigned to this state on the mileage basis.
(b) The wages and salaries of employees assigned
to fixed locations as officers or clerical, administrative, pickup and
delivery, or terminal personnel within this state shall be included in the
Montana payroll factor. The wages of
personnel operating transportation equipment within and without this state
shall be assigned to this state upon the basis of miles. The wages of such personnel shall be assigned
to Montana in proportion that miles traveled within this state bear to the
total miles traveled everywhere.
(c) Revenues will be assigned to this state in the proportion that the miles
traveled within the state bear to the total miles traveled everywhere. All other revenue shall be assigned in
accordance with the provisions of 15-31-310 and 15-31-311, MCA, and ARM
42.26.251 through 42.26.259.