US lawMontanaRegulationsTitle 42 — REVENUEChapter 42.26 — CORPORATE MULTISTATE ACTIVITIESSubchapter 42.26.12 — Telecommunication Services for Corporate Income Taxes42.26.1205ARM 42.26.1205ARM 42.26.1205. APPLICABILITYLast amended: 2011Length: 17 wordsOfficial source Cite as Mont. Admin. R. 42.26.1205(1) The rules contained in this subchapter are effective for tax years beginning after December 31, 2011.PreviousARM 42.26.1204