Mont. Admin. r. 42.26.806

Current through Register Vol. 24, December 20, 2024

Rule 42.26.806 - RECORDS

(1) The taxpayer must maintain the records necessary to arrive at departures by type of aircraft as used in these regulations. Such records are to be subject to review by the respective state taxing authorities or their agents.

NEW, 1988 MAR p. 401, Eff. 2/26/88; TRANS, from 42.26.285, 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, 15-31-301, and 15-31-312, MCA;