ARM 42.26.253

ARM 42.26.253. DENOMINATOR OF SALES FACTOR

SupersededLast amended: 1977Length: 36 wordsOfficial source

Cite as Mont. Admin. R. 42.26.253

(1) The denom-inator of the sales factor shall include the total gross receipts derived by the taxpayer from transactions and activity in the regular course of its trade or business, except receipts excluded under ARM 42.26.263.
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