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Rule: 42.23.413 Prev     Up     Next    
Rule Title: CARRYOVERS OF NET OPERATING LOSSES
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Department: REVENUE, DEPARTMENT OF
Chapter: CORPORATE INCOME TAX - GENERAL
Subchapter: Deductions
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):


This Rule has been transferred to 42.23.802
(See the Transfer and Repeal Table)

History: Sec. 15-31-501, MCA; IMP, Sec. 15-31-119, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 104, Eff. 1/29/82; AMD, 1990 MAR p. 645, Eff. 3/30/90; AMD, 2001 MAR p. 2046, Eff. 10/12/01; AMD, 2002 MAR p. 207, Eff. 12/21/01.


 

 
MAR Notices Effective From Effective To History Notes
42-2-863 9/23/2011 Current History: 15-31-501, MCA; IMP, 15-31-119, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 104, Eff. 1/29/82; AMD, 1990 MAR p. 645, Eff. 3/30/90; AMD, 2001 MAR p. 2046, Eff. 10/12/01; AMD, 2002 MAR p. 207, Eff. 12/21/01; TRANS, to ARM 42.23.802, 2011 MAR p. 2053, Eff. 9/23/11.
12/21/2001 9/23/2011 History: Sec. 15-31-501, MCA; IMP, Sec. 15-31-119, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 104, Eff. 1/29/82; AMD, 1990 MAR p. 645, Eff. 3/30/90; AMD, 2001 MAR p. 2046, Eff. 10/12/01; AMD, 2002 MAR p. 207, Eff. 12/21/01.
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