Rule 42.26.606 - THE RECEIPTS FACTOR(1) The numerator of the receipts factor is the taxpayer's total revenue ton-miles occurring within this state during the year.(2) The denominator of the receipts factor is the taxpayer's total revenue ton-miles occurring everywhere during the year.(3) The requirements of this rule are effective for tax years beginning after December 31, 2022.Mont. Admin. r. 42.26.606
NEW, 1982 MAR p. 104, Eff. 1/29/82; AMD, 1993 MAR p. 572, Eff. 4/16/93; TRANS, from 42.26.269and AMD, 2001 MAR p. 2469, Eff. 12/21/01; AMD, 2017 MAR p. 2328, Eff. 12/9/2017; AMD, 2023 MAR p. 45, Eff.1/14/2023AUTH: 15-1-201, 15-31-313, 15-31-501, MCA; IMP: 15-1-601, 15-31-305, 15-31-310, 15-31-311, 15-31-312, MCA5. The department proposes to repeal the following rules: