Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES
Subchapter 42.26.7 - Trucking
Rule 42.26.702 - GENERAL RULES FOR TRUCKING COMPANIES
Universal Citation: MT Admin Rules 42.26.702
Current through Register Vol. 6, March 22, 2024
(1) Where a trucking company 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 this rule. ARM 42.26.202 provides the definitions that are applicable to the numerator and the denominator of the property factor, as well as other apportionment factor descriptions.
AUTH: 15-31-313, 15-31-501, MCA; IMP: 15-31-301, MCA
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