ARM 42.26.230. APPORTIONMENT FORMULA - EXCLUSIONS

(1) If a taxpayer has property, payroll, or receipts assignable under 15-31-305 through 15-31-311, MCA, and attendant regulations to a location where it is not taxable under 15-31-303, MCA, the property, payroll, or receipts assigned to that location shall be excluded from the apportionment formula. (2) For purposes of determining whether a taxpayer is taxable in a location, ARM 42.26.209 through 42.26.212 will apply.