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Rule: 42.26.263 Prev     Up     Next
Rule Title: SPECIAL COMPUTATIONS RELATED TO SALES FACTOR
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Department: REVENUE, DEPARTMENT OF
Chapter: CORPORATE MULTISTATE ACTIVITIES
Subchapter: Income Allocation and Apportionment
 
This is an obsolete version of the rule. Please click on the rule number to view the current version.

  Effective Date: 12/21/2001  
 
  History Notes: History: Sec. 15-1-201, 15-31-313, and 15-31-501, MCA; IMP, Sec. 15-1-601, 15-31-305, 15-31-310, 15-31-311, and 15-31-312, MCA; NEW, Eff. 1/2/77; AMD, 1988 MAR p. 1816, Eff. 8/12/88; AMD, 2001 MAR p. 2469, Eff. 12/21/01.  
 
  Rule File: access file
 

Other rule versions existed in ARM on or after March 31, 2007

MAR Notices Effective From Effective To History Notes
42-2-985 1/1/2018 Current History: 15-1-201, 15-31-313, 15-31-501, MCA; IMP, 15-1-601, 15-31-305, 15-31-310, 15-31-311, 15-31-312, MCA; NEW, Eff. 1/2/77; AMD, 1988 MAR p. 1816, Eff. 8/12/88; AMD, 2001 MAR p. 2469, Eff. 12/21/01; AMD, 2011 MAR p. 2053, Eff. 9/23/11; AMD, 2017 MAR p. 2328, Eff. 1/1/18.
42-2-863 9/23/2011 1/1/2018 History: 15-1-201, 15-31-313, 15-31-501, MCA; IMP, 15-1-601, 15-31-305, 15-31-310, 15-31-311, 15-31-312, MCA; NEW, Eff. 1/2/77; AMD, 1988 MAR p. 1816, Eff. 8/12/88; AMD, 2001 MAR p. 2469, Eff. 12/21/01; AMD, 2011 MAR p. 2053, Eff. 9/23/11.
12/21/2001 9/23/2011 History: Sec. 15-1-201, 15-31-313, and 15-31-501, MCA; IMP, Sec. 15-1-601, 15-31-305, 15-31-310, 15-31-311, and 15-31-312, MCA; NEW, Eff. 1/2/77; AMD, 1988 MAR p. 1816, Eff. 8/12/88; AMD, 2001 MAR p. 2469, Eff. 12/21/01.
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