Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES
Subchapter 42.26.3 - Water's-edge
Rule 42.26.306 - APPLICABILITY
Universal Citation: MT Admin Rules 42.26.306
Current through Register Vol. 6, March 22, 2024
(1) Water's-edge combinations, as provided for in 15-31-322, MCA, are available to qualifying corporations for years beginning on or after January 1, 1988. For years beginning after December 31, 2003, a water's-edge combination must include a corporation that is in a unitary relationship with the taxpayer and that is incorporated in a tax haven.
Sec. 15-31-501, MCA; IMP, Sec. 15-31-322, MCA;
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