Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES
Subchapter 42.26.12 - Trucking
Rule 42.26.1203 - PROPERTY FACTOR
Universal Citation: MT Admin Rules 42.26.1203
Current through Register Vol. 6, March 22, 2024
(1) Outer jurisdictional property that is used by a taxpayer when providing telecommunications services shall be excluded from both the numerator and the denominator of the property factor.
15-1-201, 15-31-313, 15-31-201, MCA; IMP, 15-1-601, 15-31-301, 15-31-302, 15-31-303, 15-31-304, 15-31-305, 15-31-306, 15-31-307, 15-31-308, 15-31-309, 15-31-310, 15-31-311, 15-31-312, MCA;
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