Mont. Admin. r. 42.26.243

Current through Register Vol. 24, December 20, 2024

Rule 42.26.243 - DENOMINATOR OF PAYROLL FACTOR

(1) The denom-inator of the payroll factor is the total compensation paid everywhere during the tax period. Accordingly, the compensation paid to employees whose services are performed entirely in State C where the taxpayer is immune from taxation for example, by Public Law 86-272, are included in the denominator of the payroll factor.

NEW, Eff. 1/2/77; AMD, 1979 MAR p. 1691, Eff. 12/28/79; AMD, 2001 MAR p. 2469, Eff. 12/21/01.

Sec. 15-1-201, 15-31-313, and 15-31-501, MCA; IMP, Sec. 15-1-601, 15-31-305, 15-31-308, and 15-31-309, MCA;