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Rule Title: PRESUMPTION OF OWNERSHIP
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Department: REVENUE
Chapter: UNCLAIMED PROPERTY
Subchapter: Holder Reporting
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.38.220    PRESUMPTION OF OWNERSHIP

(1) It shall be presumed that the stock book of a corporation shows the owner of the stock certificate or other certificate of ownership of the corporation and the amount of ownership interest in the corporation.

(2) Presumption of ownership of other intangible property required to be reported to the Department of Revenue, and thereafter delivered to the state, shall arise from the records of the person reporting the ownership or entitlement to such property.

History: 70-9-828, MCA; IMP, 70-9-802, 70-9-805, MCA; NEW, Eff. 12/31/72; AMD, Eff. 7/5/75; AMD, 1998 MAR p. 2511, Eff. 9/11/98; AMD, 2012 MAR p. 1000, Eff. 5/11/12; TRANS, from ARM 42.38.104, 2015 MAR p. 2036, Eff. 11/13/15.


 

 
MAR Notices Effective From Effective To History Notes
42-2-933 11/13/2015 Current History: 70-9-828, MCA; IMP, 70-9-802, 70-9-805, MCA; NEW, Eff. 12/31/72; AMD, Eff. 7/5/75; AMD, 1998 MAR p. 2511, Eff. 9/11/98; AMD, 2012 MAR p. 1000, Eff. 5/11/12; TRANS, from ARM 42.38.104, 2015 MAR p. 2036, Eff. 11/13/15.
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