ARM 42.26.1202
ARM 42.26.1202. GENERAL RULE
Cite as Mont. Admin. R. 42.26.1202
(1) Except as specifically modified by the rules in this subchapter, when a person providing telecommunications services generates business income from sources within and outside of Montana, the amount of such business income arising from sources within Montana shall be determined pursuant to Title 15, chapter 31, part 3, MCA, and the supporting administrative rules.