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This is an obsolete version of the rule. Please click on the rule number to view the current version.

42.21.116    EXEMPT INTANGIBLE PERSONAL PROPERTY DEDUCTION FOR COMMERCIAL AND INDUSTRIAL PROPERTY

(1) The value of exempt intangible personal property will be for the amount stated in the taxpayer's accounting records subject to review and verification by the department.

History: 15-1-201, MCA; IMP, 15-6-218, MCA; NEW, 1999 MAR p. 2909, Eff. 12/17/99; AMD, 2006 MAR p. 3108, Eff. 12/22/06.
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