Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES
Subchapter 42.26.8 - Airlines
Rule 42.26.806 - RECORDS
Universal Citation: MT Admin Rules 42.26.806
Current through Register Vol. 6, March 22, 2024
(1) The taxpayer must maintain the records necessary to arrive at departures by type of aircraft as used in these regulations. Such records are to be subject to review by the respective state taxing authorities or their agents.
Sec. 15-1-201, 15-31-313, and 15-31-501, MCA; IMP, Sec. 15-1-601, 15-31-301, and 15-31-312, MCA;
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