ARM 42.26.702. GENERAL RULES FOR TRUCKING COMPANIES

(1) Where a trucking company has income from sources both within and without this state, the amount of business income from sources within this state shall be determined pursuant to Title 15, chapter 31, part 3, MCA, except as modified by this rule. ARM 42.26.202 provides the definitions that are applicable to the numerator and the denominator of the property factor, as well as other apportionment factor descriptions.