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Rule Title: LOSS OF PROTECTION FOR CONDUCTING UNPROTECTED ACTIVITY DURING PART OF THE TAX YEAR
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Department: REVENUE, DEPARTMENT OF
Chapter: CORPORATE MULTISTATE ACTIVITIES
Subchapter: Public Law 86-272
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.26.510    LOSS OF PROTECTION FOR CONDUCTING UNPROTECTED ACTIVITY DURING PART OF THE TAX YEAR

(1) The protection afforded under P.L. 86-272 and the provisions of this rule shall be determined on a tax year by tax year basis. Therefore, if at any time during a tax year the company conducts activities that are not protected under P.L. 86-272 or this rule, no sales in Montana or income earned by the company attributed to Montana during any part of the applicable tax year shall be protected from taxation under P.L. 86-272 or this rule.

History: Sec. 15-1-201 and 15-31-313, MCA; IMP, Sec. 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, and 15-31-312, MCA; NEW, 2004 MAR p. 1035, Eff. 4/23/04.


 

 
MAR Notices Effective From Effective To History Notes
4/23/2004 Current History: Sec. 15-1-201 and 15-31-313, MCA; IMP, Sec. 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, and 15-31-312, MCA; NEW, 2004 MAR p. 1035, Eff. 4/23/04.
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