ARM 42.26.602. GENERAL RULES FOR RAILROADS

(1) Where a railroad has income from sources both within and without this state, the amount of apportionable income from sources within this state shall be determined pursuant to Title 15, chapter 31, part 3, MCA, except as modified by ARM 42.26.606. (2) Th e requirements of this rule are effective for tax years beginning after December 31, 2022.