HOME    SEARCH    ABOUT US    CONTACT US    HELP   
           
Rule: 42.26.203 Prev     Up     Next    
Rule Title: CONSISTENCY AND UNIFORMITY IN REPORTING
Add to My Favorites
Add to Favorites
Department: REVENUE
Chapter: CORPORATE MULTISTATE ACTIVITIES
Subchapter: Income Allocation and Apportionment
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

Printer Friendly Version

42.26.203    CONSISTENCY AND UNIFORMITY IN REPORTING

(1) In filing returns with this state, if the taxpayer departs from or modifies the manner in which income has been classified as apportionable or nonapportionable income in returns for prior years, the taxpayer shall disclose in the return for the current year the nature and extent of the modification.

(2) If the returns or reports filed by a taxpayer for all states to which the taxpayer reports under Article IV of the Compact or the Uniform Division of Income for Tax Purposes Act are not uniform in the classification of income as apportionable or nonapportionable income, the taxpayer shall disclose in its return to this state the nature and extent of the variance.

 

History: 15-1-201, 15-31-313, 15-31-501, MCA; IMP, 15-1-601, Title 15, chapter 31, part 3, MCA; NEW, Eff. 1/2/77; AMD, 2017 MAR p. 2328, Eff. 1/1/18.


 

 
MAR Notices Effective From Effective To History Notes
42-2-985 1/1/2018 Current History: 15-1-201, 15-31-313, 15-31-501, MCA; IMP, 15-1-601, Title 15, chapter 31, part 3, MCA; NEW, Eff. 1/2/77; AMD, 2017 MAR p. 2328, Eff. 1/1/18.
1/2/1977 1/1/2018 History: Sec. 15-1-201, 15-31-313, and 15-31-501, MCA; IMP, Sec. 15-1-601 and Title 15, chapter 31, part 3, MCA; NEW, Eff. 1/2/77.
Home  |   Search  |   About Us  |   Contact Us  |   Help  |   Disclaimer  |   Privacy & Security