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Rule: 42.26.261 Prev     Up     Next    
Rule Title: SPECIAL APPORTIONMENT AND ALLOCATION COMPUTATIONS
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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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42.26.261    SPECIAL APPORTIONMENT AND ALLOCATION COMPUTATIONS

(1) In the case of certain industries such as air transportation, rail transportation, ship transportation, trucking, television, radio, motion pictures, various types of professional athletics, and so forth, as the department deems necessary, the foregoing rules in respect to the apportionment formula do not set forth appropriate procedures for determining the apportionment factors. Nothing in 15-31-312, MCA, or in ARM 42.26.261 through 42.26.263 shall preclude the department from establishing appropriate procedures under 15-31-306 through 15-31-311, MCA, for determining the apportionment factors for each such industry, but such procedures shall be applied uniformly.

History: 15-1-201, 15-31-313, 15-31-501, MCA; IMP, 15-1-601, 15-31-305, 15-31-312, MCA; NEW, Eff. 1/2/77; AMD, 2001 MAR p. 2469, Eff. 12/21/01; AMD, 2011 MAR p. 2053, Eff. 9/23/11.


 

 
MAR Notices Effective From Effective To History Notes
42-2-863 9/23/2011 Current History: 15-1-201, 15-31-313, 15-31-501, MCA; IMP, 15-1-601, 15-31-305, 15-31-312, MCA; NEW, Eff. 1/2/77; AMD, 2001 MAR p. 2469, Eff. 12/21/01; AMD, 2011 MAR p. 2053, Eff. 9/23/11.
12/21/2001 9/23/2011 History: Sec. 15-1-201, 15-31-313, and 15-31-501, MCA; IMP, Sec. 15-1-601, 15-31-305, and 15-31-312, MCA; NEW, Eff. 1/2/77; AMD, 2001 MAR p. 2469, Eff. 12/21/01.
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