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42.23.414 FILINGS IN CONNECTION WITH NET OPERATING LOSSES (TRANSFERRED) History: 15-31-501, MCA; IMP, 15-31-119, 15-31-509, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 104, Eff. 1/29/82; AMD, 2001 MAR p. 2046, Eff. 10/12/01; AMD, and TRANS, to ARM 42.23.803, 2011 MAR p. 2053, Eff. 9/23/11. |
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