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Rule Title: DOING OR ENGAGING IN BUSINESS
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Department: REVENUE, DEPARTMENT OF
Chapter: CORPORATE INCOME TAX - GENERAL
Subchapter: General Provisions
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.23.102    DOING OR ENGAGING IN BUSINESS

(1) A corporation is "doing business" or "engaging in business" in Montana when it actively engages therein in any profit seeking activity. The fact that its activity may result in a loss is not material.

History: 15-31-501, MCA; IMP, 15-31-101, MCA; Eff. 12/31/72.


 

 
MAR Notices Effective From Effective To History Notes
12/31/1972 Current History: 15-31-501, MCA; IMP, 15-31-101, MCA; Eff. 12/31/72.
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