Mont. Admin. r. 42.26.246

Current through Register Vol. 24, December 20, 2024

Rule 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.

NEW, 2017 MAR p. 2328, Eff. 12/9/2017

AUTH: 15-1-201; 15-31-313, MCA; IMP: 15-1-601, 15-31-310, 15-31-311, 15-31-312, MCA