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Rule Title: DE MINIMUS NEXUS STANDARD
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Department: REVENUE, DEPARTMENT OF
Chapter: CORPORATE MULTISTATE ACTIVITIES
Subchapter: Trucking
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.26.706    DE MINIMUS NEXUS STANDARD

(1) Notwithstanding any provision contained herein, these rules shall not apply to require the apportionment of income to this state if the trucking company during the course of the income year neither:

(a) owns nor rents any real or personal property in this state, except mobile property; nor

(b) makes any pick-ups or deliveries within this state; nor

(c) travels more than 25,000 mobile property miles within this state; provided that the total mobile property miles traveled within this state during the income year does not exceed three percent of the total mobile property miles traveled in all states by the trucking company during that period; nor

(d) makes more than 12 trips into this state.

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; TRANS, from 42.26.274 and AMD, 2001 MAR p. 2469, Eff. 12/21/01.


 

 
MAR Notices Effective From Effective To History Notes
12/21/2001 Current 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; TRANS, from 42.26.274 and AMD, 2001 MAR p. 2469, Eff. 12/21/01.
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