(1) For purposes of the reporting requirements for individuals, trusts, estates, and pass-through entities that have Montana business or nonbusiness income and determining their Montana tax liability, the department adopts by reference the following rules contained in ARM Title 42, chapter 26 – Corporate Multistate Activities subchapters:

(a) 1 - General Provisions, as it existed on December 21, 2001;

(b) 2 - Income Allocation and Apportionment, as they existed on December 27, 2002, except ARM 42.26.204, 42.26.228, and 42.26.229;

(c) 4 - Special Rules Related to Installment Sales, as they existed on December 21, 2001;

(d) 6 - Railroads, as they existed on December 21, 2001;

(e) 7 - Trucking, as they existed on December 21, 2001;

(f) 8 - Airlines, as they existed on December 21, 2001;

(g) 9 - Special Rules for Construction Contracts, as they existed on December 21, 2001;

(h) 10 - Publishing Companies - Apportionment, as they existed on April 23, 2004; and

(i) 11 - Television and Radio Broadcasting, as they existed on April 23, 2004.

(2) The taxpayer may petition for or the department may require an alternative method of reporting activity in the state as provided in 15-1-601, MCA.

(3) When applying the rules referred to in (1) the terms "individual," "trust," "estate," or "entity" replace the term "corporation," and the provisions of Title 15, chapter 30, MCA, replace references to Title 15, chapter 31, MCA.

(4) The reporting requirements in ARM 42.9.107 are in addition to and not in lieu of any rules referred to in (1) and the provisions of the Multistate Tax Compact as adopted in 15-1-601, MCA.