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Rule Title: GENERAL RULES FOR TRUCKING COMPANIES
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Department: REVENUE
Chapter: CORPORATE MULTISTATE ACTIVITIES
Subchapter: Trucking
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.26.702    GENERAL RULES FOR TRUCKING COMPANIES

(1) Where a trucking company has income from sources both within and without this state, the amount of apportionable income from sources within this state shall be determined pursuant to Title 15, chapter 31, part 3, MCA, except as modified by this rule. ARM 42.26.202 provides the definitions that are applicable to the numerator and the denominator of the property factor, as well as other apportionment factor descriptions.

 

History: 15-31-313, 15-31-501, MCA; IMP, 15-31-301, MCA; NEW, 1988 MAR p. 1817, Eff. 8/12/88; AMD, 1993 MAR p. 572, Eff. 4/16/93; TRANS, from 42.26.270 and AMD, 2001 MAR p. 2469, Eff. 12/21/01; 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: 15-31-313, 15-31-501, MCA; IMP, 15-31-301, MCA; NEW, 1988 MAR p. 1817, Eff. 8/12/88; AMD, 1993 MAR p. 572, Eff. 4/16/93; TRANS, from 42.26.270 and AMD, 2001 MAR p. 2469, Eff. 12/21/01; AMD, 2017 MAR p. 2328, Eff. 1/1/18.
12/21/2001 1/1/2018 History: Sec. 15-31-313 and 15-31-501, MCA; IMP, Sec. 15-31-301, MCA; NEW, 1988 MAR p. 1817, Eff. 8/12/88; AMD, 1993 MAR p. 572, Eff. 4/16/93; TRANS, from 42.26.270 and AMD, 2001 MAR p. 2469, Eff. 12/21/01.
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