HOME    SEARCH    ABOUT US    CONTACT US    HELP   
           
Rule: 42.26.602 Prev     Up     Next    
Rule Title: GENERAL RULES FOR RAILROADS
Add to My Favorites
Add to Favorites
Department: REVENUE
Chapter: CORPORATE MULTISTATE ACTIVITIES
Subchapter: Railroads
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

Printer Friendly Version

42.26.602    GENERAL RULES FOR RAILROADS

(1) Where a railroad has income from sources both within and without this state, the amount of apportionable income from sources within this state shall be determined pursuant to Title 15, chapter 31, part 3, MCA, except as modified by ARM 42.26.606.

(2) The requirements of this rule are effective for tax years beginning after December 31, 2022.

 

History: 15-1-201, 15-31-313, 15-31-501, MCA; IMP, 15-1-601, 15-31-312, MCA; NEW, 1982 MAR p. 104, Eff. 1/29/82; AMD, 1993 MAR p. 572, Eff. 4/16/93; TRANS, from 42.26.265 and AMD, 2001 MAR p. 2469, Eff. 12/21/01; AMD, 2017 MAR p. 2328, Eff. 1/1/18; AMD, 2023 MAR p. 45, Eff. 1/14/23.


 

 
MAR Notices Effective From Effective To History Notes
42-1064 1/14/2023 Current History: 15-1-201, 15-31-313, 15-31-501, MCA; IMP, 15-1-601, 15-31-312, MCA; NEW, 1982 MAR p. 104, Eff. 1/29/82; AMD, 1993 MAR p. 572, Eff. 4/16/93; TRANS, from 42.26.265 and AMD, 2001 MAR p. 2469, Eff. 12/21/01; AMD, 2017 MAR p. 2328, Eff. 1/1/18; AMD, 2023 MAR p. 45, Eff. 1/14/23.
42-2-985 1/1/2018 1/14/2023 History: 15-1-201, 15-31-313, 15-31-501, MCA; IMP, 15-1-601, 15-31-312, MCA; NEW, 1982 MAR p. 104, Eff. 1/29/82; AMD, 1993 MAR p. 572, Eff. 4/16/93; TRANS, from 42.26.265 and AMD, 2001 MAR p. 2469, Eff. 12/21/01; AMD, 2017 MAR p. 2328, Eff. 1/1/18.
12/21/2001 1/1/2018 History: Sec. 15-1-201, 15-31-313, and 15-31-501, IMP, Sec. 15-1-601 and 15-31-312, MCA; NEW, 1982, MAR p. 104, Eff. 1/29/82; AMD, 1993 MAR p. 572, Eff. 4/16/93; TRANS, from 42.26.265 and AMD, 2001 MAR p. 2469, Eff. 12/21/01.
Home  |   Search  |   About Us  |   Contact Us  |   Help  |   Disclaimer  |   Privacy & Security