Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES
Subchapter 42.26.2 - Income Allocation and Apportionment
Rule 42.26.230 - APPORTIONMENT FORMULA - EXCLUSIONS
Universal Citation: MT Admin Rules 42.26.230
Current through Register Vol. 6, March 22, 2024
(1) If a taxpayer has property, payroll, or receipts assignable under 15-31-305 through 15-31-311, MCA, and attendant regulations to a location where it is not taxable under 15-31-303, MCA, the property, payroll, or receipts assigned to that location shall be excluded from the apportionment formula.
(2) For purposes of determining whether a taxpayer is taxable in a location, ARM 42.26.209 through 42.26.212 will apply.
AUTH: 15-31-313, 15-31-501, MCA; IMP: 15-31-305, 15-31-306, 15-31-307, 15-31-308, 15-31-309, 15-31-310, 15-31-311, MCA
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