Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.21 - PERSONAL PROPERTY
Subchapter 42.21.1 - Market Value of Personal Property
Rule 42.21.116 - EXEMPT INTANGIBLE PERSONAL PROPERTY DEDUCTION FOR COMMERCIAL AND INDUSTRIAL PROPERTY
Universal Citation: MT Admin Rules 42.21.116
Current through Register Vol. 18, September 20, 2024
(1) The value of exempt intangible personal property will be for the amount stated in the taxpayer's accounting records subject to review and verification by the department.
15-1-201, MCA; IMP, 15-6-138, 15-6-218, MCA;
Disclaimer: These regulations may not be the most recent version. Montana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.