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42.32.101   DEFINITIONS

This rule has been transferred.

History: 15-1-201, MCA; IMP, 15-38-103, 15-38-105, MCA; NEW, Eff. 4/6/74; AMD, 1982 MAR p. 2178, Eff. 12/31/82; AMD, 1988 MAR p. 1893, Eff. 8/26/88; AMD, 2000 MAR p. 2988, Eff. 10/27/00; TRANS, to ARM 42.25.1501, 2013 MAR p. 180, Eff. 2/1/13.
42.32.102   APPLICABILITY

This rule has been transferred.

History: 15-1-201, MCA; IMP, 15-38-105, MCA; NEW, Eff. 4/6/74; AMD, 1982 MAR p. 2178, Eff. 12/31/82; TRANS, to ARM 42.25.1502, 2013 MAR p. 180, Eff. 2/1/13.
42.32.103   COMPUTATION OF TAX

This rule has been transferred.

History: 15-1-201, MCA; IMP, 15-38-105, MCA; NEW, Eff. 4/6/74; AMD, 1982 MAR p. 2178, Eff. 12/31/82; TRANS, to ARM 42.25.1503, 2013 MAR p. 180, Eff. 2/1/13.
42.32.104   RESPONSIBILITY FOR FILING FORMS AND PAYING TAX

This rule has been transferred.

History: 15-1-201, MCA; IMP, 15-38-104, MCA; NEW, Eff. 4/6/74; AMD, 1992 MAR p. 1766, Eff. 8/14/92; TRANS, to ARM 42.25.1504, 2013 MAR p. 180, Eff. 2/1/13.
42.32.105   SUPPLEMENTAL INFORMATION

This rule has been transferred.

History: 15-1-201, MCA; IMP, 15-38-105, MCA; NEW, Eff. 4/6/74; AMD, 1992 MAR p. 1766, Eff. 8/14/92; TRANS, to ARM 42.25.1505, 2013 MAR p. 180, Eff. 2/1/13.
42.32.106   MINIMUM TAX AND ANNUAL EXEMPTION

This rule has been transferred.

History: 15-1-201, MCA; IMP, 15-38-104, MCA; NEW, Eff. 4/6/74; AMD, 1992 MAR p. 1766, Eff. 8/14/92; TRANS, to ARM 42.25.1506, 2013 MAR p. 180, Eff. 2/1/13.
42.32.107   COMPUTATION OF GROSS VALUE

This rule has been transferred.

History: 15-1-201, MCA; IMP, 15-38-104, 15-38-105, MCA; NEW, 1988 MAR p. 2411, Eff. 11/11/88; AMD, 1992 MAR p. 1766, Eff. 8/14/92; AMD, 2000 MAR p. 2988, Eff. 10/27/00; TRANS, to ARM 42.25.1507, 2013 MAR p. 180, Eff. 2/1/13.