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Rule: 42.26.306 Prev     Up     Next    
Rule Title: APPLICABILITY
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Department: REVENUE, DEPARTMENT OF
Chapter: CORPORATE MULTISTATE ACTIVITIES
Subchapter: Water's-Edge
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.26.306    APPLICABILITY

(1) Water's-edge combinations, as provided for in 15-31-322 , MCA, are available to qualifying corporations for years beginning on or after January 1, 1988. For years beginning after December 31, 2003, a water's-edge combination must include a corporation that is in a unitary relationship with the taxpayer and that is incorporated in a tax haven.

History: Sec. 15-31-501, MCA; IMP, Sec. 15-31-322, MCA; NEW, 1988 MAR p. 278, Eff. 2/12/88; TRANS, from 42.26.219 and AMD, 2001 MAR p. 2469, Eff. 12/21/01; AMD, 2004 MAR p. 1034, Eff. 4/23/04.


 

 
MAR Notices Effective From Effective To History Notes
4/23/2004 Current History: Sec. 15-31-501, MCA; IMP, Sec. 15-31-322, MCA; NEW, 1988 MAR p. 278, Eff. 2/12/88; TRANS, from 42.26.219 and AMD, 2001 MAR p. 2469, Eff. 12/21/01; AMD, 2004 MAR p. 1034, Eff. 4/23/04.
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