us-mt/regulation/title-42/chapter-42-15/subchapter-42-15-1/rule-42-15-120 — APPORTIONABLE AND NONAPPORTIONABLE INCOME - APPORTIONMENT OR ALLOCATION

(b)#

(b) 2 - Income Allocation and Apportionment, except ARM 42.26.204 , 42.26.228 , 42.26.229 , and 42.26.260 ;

(c)#

(c) 4 - Special Rules Related to Installment Sales;

(g)#

(g) 9 - Special Rules for Construction Contracts;

(h)#

(h) 10 - Publishing Companies - Apportionment;

(i)#

(i) 11 - Television and Radio Broadcasting;

(j)#

(j) 12 - Telecommunication Services for Corporate Income Taxes; and

(k)#

(k) 13 - Financial Institutions.

(2) The taxpayer may petition for, or the department may require, an alternative method of reporting activity in the state as provided in 15-1-601 , MCA.

(3) When applying the rules referred to in (1), the terms "individual," "trust," or "estate" replace the term "corporation," and the provisions of Title 15, chapter 30, MCA, replace references to Title 15, chapter 31, MCA. Authorizing statute(s): 15-30-2620 , MCA Implementing statute(s): 15-1-601 , 15-30-2120 , MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; AMD, 2002 MAR p. 3708, Eff. 12/27/02; TRANS, from ARM 42.16.1201 , 2004 MAR p. 3153, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10; AMD, 2011 MAR p. 2679, Eff. 12/9/11; AMD, 2018 MAR p. 854, Eff. 4/28/18; AMD, 2025 MAR, 42-1088, Eff. 1/25/25.

APPORTIONABLE AND NONAPPORTIONABLE INCOME - APPORTIONMENT OR ALLOCATION - INDIVIDUALS, ESTATES, AND TRUSTS

APPORTIONABLE AND NONAPPORTIONABLE INCOME - APPORTIONMENT OR ALLOCATION - INDIVIDUALS, ESTATES, AND TRUSTS

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(b)#

(c)#

(d)#

(e)#

(f)#

(g)#

(h)#

(i)#

(j)#

(k)#