Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL
Subchapter 42.23.1 - General Provisions
Rule 42.23.102 - DOING OR ENGAGING IN BUSINESS
Universal Citation: MT Admin Rules 42.23.102
Current through Register Vol. 6, March 22, 2024
(1) A corpora-tion is "doing business" or "engaging in business" in Montana when it actively engages therein in any profit seeking activity. The fact that its activity may result in a loss is not material.
Sec. 15-31-501, MCA; IMP, Sec. 15-31-101, MCA;
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