ARM 42.26.246

ARM 42.26.246. NUMERATOR OF RECEIPTS FACTOR - SALE, RENTAL, LEASE, OR LICENSE OF REAL PROPERTY

Last amended: 2018Length: 33 wordsOfficial source

Cite as Mont. Admin. R. 42.26.246

(1) In the case of a sale, rental, lease, or license of real property, the receipts from the sale are in Montana if and to the extent that the property is in Montana.
ARM 42.26.246: ARM 42.26.246. NUMERATOR OF RECEIPTS FACTOR - SALE, RENTAL, LEASE, OR LICENSE OF REAL PROPERTY | Justis AI