Mont. Admin. r. 42.26.802

Current through Register Vol. 24, December 20, 2024

Rule 42.26.802 - GENERAL STATEMENT

(1) Where an airline 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.

Mont. Admin. r. 42.26.802

NEW, 1988 MAR p. 401, Eff. 2/26/88; TRANS, from 42.26.280and AMD, 2001 MAR p. 2469, Eff. 12/21/01; AMD, 2017 MAR p. 2328, Eff. 12/9/2017

AUTH: 15-1-201, 15-31-313, 15-31-501, MCA; IMP: 15-1-601, 15-31-301, 15-31-302, 15-31-303, 15-31-304, 15-31-305, 15-31-306, 15-31-307, 15-31-308, 15-31-309, 15-31-310, 15-31-311, 15-31-312, MCA