Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES
Subchapter 42.26.3 - Water's-edge
Rule 42.26.301 - WATER'S-EDGE ELECTION
Universal Citation: MT Admin Rules 42.26.301
Current through Register Vol. 6, March 22, 2024
(1) Only multinational corporations subject to the Montana corporate income tax may apportion income under a water's-edge, unitary combination method as set forth in 15-31-322, MCA.
AUTH: 15-31-501, MCA;IMP: 15-31-322, MCA
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