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Rule: 42.26.246 Prev     Up     Next    
Rule Title: NUMERATOR OF RECEIPTS FACTOR - SALE, RENTAL, LEASE, OR LICENSE OF REAL PROPERTY
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Department: REVENUE
Chapter: CORPORATE MULTISTATE ACTIVITIES
Subchapter: Income Allocation and Apportionment
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.26.246    NUMERATOR OF RECEIPTS FACTOR - SALE, RENTAL, LEASE, OR LICENSE OF REAL PROPERTY

(1) In the case of a sale, rental, lease, or license of real property, the receipts from the sale are in Montana if and to the extent that the property is in Montana.

 

History: 15-1-201; 15-31-313, MCA; IMP, 15-1-601, 15-31-310, 15-31-311, 15-31-312, MCA; NEW, 2017 MAR p. 2328, Eff. 1/1/18.


 

 
MAR Notices Effective From Effective To History Notes
42-2-985 1/1/2018 Current History: 15-1-201; 15-31-313, MCA; IMP, 15-1-601, 15-31-310, 15-31-311, 15-31-312, MCA; NEW, 2017 MAR p. 2328, Eff. 1/1/18.
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