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Rule: 42.26.252 Prev     Up     Next    
Rule Title: CONSISTENCY IN REPORTING WITH RESPECT TO RECEIPTS
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Department: REVENUE
Chapter: CORPORATE MULTISTATE ACTIVITIES
Subchapter: Income Allocation and Apportionment
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.26.252    CONSISTENCY IN REPORTING WITH RESPECT TO RECEIPTS

(1) In filing returns with this state, if the taxpayer departs from or modifies the basis for excluding or including gross receipts in the receipts factor used in returns for prior years, the taxpayer shall disclose in the return for the current year the nature and extent of the modification.

(2) If the returns or reports filed by the taxpayer with all states to which the taxpayer reports under Article IV of the Multistate Tax Compact or the Uniform Division of Income for Tax Purposes Act are not uniform in the inclusion or exclusion of gross receipts, the taxpayer shall disclose in its return to this state the nature and extent of the variance.

 

History: 15-1-201, 15-31-313, 15-31-501, MCA; IMP, 15-1-601, Title 15, chapter 31, part 3, MCA; NEW, Eff. 1/2/77; AMD, 2017 MAR p. 2328, Eff. 1/1/18.


 

 
MAR Notices Effective From Effective To History Notes
42-2-985 1/1/2018 Current History: 15-1-201, 15-31-313, 15-31-501, MCA; IMP, 15-1-601, Title 15, chapter 31, part 3, MCA; NEW, Eff. 1/2/77; AMD, 2017 MAR p. 2328, Eff. 1/1/18.
1/2/1977 1/1/2018 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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