42.26.243 DENOMINATOR OF PAYROLL FACTOR
(1) The denominator of the payroll factor is the total compensation paid
everywhere during the tax period.
Accordingly, the compensation paid to employees whose services are
performed entirely in State C where the taxpayer is immune from taxation for
example, by Public Law 86-272, are included in the denominator of the payroll
History: 15-1-201, 15-31-313, and 15-31-501, MCA; IMP, 15-1-601, 15-31-305, 15-31-308, and 15-31-309, MCA; NEW, Eff. 1/2/77; AMD, 1979 MAR p. 1691, Eff. 12/28/79; AMD, 2001 MAR p. 2469, Eff. 12/21/01.