ARM 42.26.301

ARM 42.26.301. WATER'S-EDGE ELECTION

Last amended: 2016Length: 26 wordsOfficial source

Cite as Mont. Admin. R. 42.26.301

(1) Only multinational corporations subject to the Montana corporate income tax may apportion income under a water's-edge, unitary combination method as set forth in 15-31-322, MCA.
ARM 42.26.301: ARM 42.26.301. WATER'S-EDGE ELECTION | Justis AI