ARM 42.26.510. LOSS OF PROTECTION FOR CONDUCTING UNPROTECTED ACTIVITY DURING PART OF THE TAX YEAR

(1) The protection afforded under P.L. 86-272 and the provisions of this rule shall be determined on a tax year by tax year basis. Therefore, if at any time during a tax year the company conducts activities that are not protected under P.L. 86-272 or this rule, no sales in Montana or income earned by the company attributed to Montana during any part of the applicable tax year shall be protected from taxation under P.L. 86-272 or this rule.