Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES
Subchapter 42.26.7 - Trucking
Rule 42.26.706 - DE MINIMUS NEXUS STANDARD
Universal Citation: MT Admin Rules 42.26.706
Current through Register Vol. 6, March 22, 2024
(1) Notwithstanding any provision contained herein, these rules shall not apply to require the apportionment of income to this state if the trucking company during the course of the income year neither:
(a) owns nor rents any real or personal
property in this state, except mobile property; nor
(b) makes any pick-ups or deliveries within
this state; nor
(c) travels more
than 25,000 mobile property miles within this state; provided that the total
mobile property miles traveled within this state during the income year does
not exceed three percent of the total mobile property miles traveled in all
states by the trucking company during that period; nor
(d) makes more than 12 trips into this
state.
Sec. 15-31-313 and 15-31-501, MCA; IMP, Sec. 15-31-301, MCA;
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