Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES
Subchapter 42.26.6 - Railroads
Rule 42.26.602 - GENERAL RULES FOR RAILROADS
Universal Citation: MT Admin Rules 42.26.602
Current through Register Vol. 6, March 22, 2024
(1) Where a railroad has income from sources both within and without this state, the amount of apportionable income from sources within this state shall be determined pursuant to Title 15, chapter 31, part 3, MCA, except as modified by ARM 42.26.606.
(2) The requirements of this rule are effective for tax years beginning after December 31, 2022.
AUTH: 15-1-201, 15-31-313, 15-31-501, MCA; IMP: 15-1-601, 15-31-312, MCA
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