reglab/statecodes huggingface dataset:
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.6 - Railroads › Rule 42.26.604 - THE DENOMINATOR AND NUMERATOR OF THE PROPERTY FACTOR (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 15-31-313,
					 15-31-501, MCA IMP:
					 15-1-601,
					 15-31-305,
					 15-31-306,
					 15-31-307,
					 15-31-312,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.6 - Railroads › Rule 42.26.605 - THE PAYROLL FACTOR (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 15-31-313,
					 15-31-501, MCA IMP:
					 15-1-601,
					 15-31-305,
					 15-31-308,
					 15-31-309,
					 15-31-312,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.6 - Railroads › Rule 42.26.606 - THE RECEIPTS FACTOR

Current through Register Vol. 13, July 5, 2024
(1) The numerator
				of the receipts factor is the taxpayer's total revenue ton-miles occurring
				within this state during the year.
(2) The denominator of the receipts factor is
				the taxpayer's total revenue ton-miles occurring everywhere during the
				year.
(3) The requirements of this
				rule are effective for tax years beginning after December 31, 2022.
AUTH:
					 15-1-201,
					 15-31-313,
					 15-31-501, MCA; IMP:
					 15-1-601,
					 15-31-305,
					 15-31-310,
					 15-31-311,
					 15-31-312, MCA5. The department
					 proposes to repeal the following rules:
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.7 - Trucking › Rule 42.26.701 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to this sub-chapter:
(1) "Trucking company" means a motor carrier,
				a motor contract carrier or an express carrier, which primarily transports
				tangible personal property of others by motor vehicle for
				compensation.
Sec.
					 15-1-201,
					 15-31-313, and
					 15-31-501, MCA; IMP, Sec.
					 15-1-601,
					 15-31-301,
					 15-31-302,
					 15-31-303,
					 15-31-304,
					 15-31-305,
					 15-31-306,
					 15-31-307,
					 15-31-308,
					 15-31-309,
					 15-31-310,
					 15-31-311, and
					 15-31-312,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.7 - Trucking › Rule 42.26.702 - GENERAL RULES FOR TRUCKING COMPANIES

Current through Register Vol. 13, July 5, 2024
(1)
				Where a trucking company 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 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.
AUTH:
					 15-31-313,
					 15-31-501, MCA; IMP:
					 15-31-301,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.7 - Trucking › Rule 42.26.703 - THE PROPERTY FACTOR

Current through Register Vol. 13, July 5, 2024
(1) The denominator
				of the property factor shall be the average value of all the taxpayer's real
				and tangible personal property owned or rented and used during the income year.
				The numerator of the property factor shall be the average value of the
				taxpayer's real and tangible personal property owned or rented and used in this
				state during the income year. In the determination of the numerator of the
				property factor, all property, except mobile property as defined in this rule,
				shall be included in the numerator of the property factor in accordance with
				ARM 42.26.231 through
				42.26.237, inclusive. Mobile
				property, as defined in
				42.26.202, which is located solely
				within this state during the income year shall be included in the numerator of
				the property factor. Mobile property, which is located within and without this
				state during the income year, shall be included in the numerator of the
				property factor in the ratio which mobile property miles in the state bear to
				the total mobile property miles.
Sec.
					 15-31-313 and
					 15-31-501, MCA; IMP, Sec.
					 15-31-306 and
					 15-31-307,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.7 - Trucking › Rule 42.26.704 - THE PAYROLL FACTOR

Current through Register Vol. 13, July 5, 2024
(1) The denominator
				of the payroll factor is the compensation paid everywhere by the taxpayer
				during the income year for the production of apportionable income as provided
				in ARM 42.26.243. The numerator of the
				payroll factor is the total compensation paid in this state during the income
				year by the taxpayer. With respect to all personnel, except those performing
				services within and without this state, compensation paid to such employees
				shall be included in the numerator as provided in ARM
				42.26.244.
(2) With respect to personnel performing
				services within and without this state, compensation paid to such employees
				shall be included in the numerator of the payroll factor in the ratio which
				their services performed in this state bear to their services performed
				everywhere based on mobile property miles.
AUTH:
					 15-31-313,
					 15-31-501, MCA; IMP:
					 15-31-308,
					 15-31-309,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.7 - Trucking › Rule 42.26.705 - THE RECEIPTS FACTOR

Current through Register Vol. 13, July 5, 2024
(1) In general, all
				revenues derived from transactions and activities in the regular course of the
				taxpayer's trade or business which produces apportionable income shall be
				included in the denominator of the receipts factor as provided in ARM
				42.26.253.
(2) The numerator of the receipts factor is
				the total revenue of the taxpayer in this state during the income year. The
				total state revenue of the taxpayer, other than revenue from hauling freight,
				mail, and express, shall be attributable to this state in accordance with ARM
				42.26.254 through
				42.26.259.
(3) Numerator of the receipts factor from
				freight, mail, and express. The total revenue of the taxpayer attributable to
				this state during this income year from hauling freight, mail, and express
				shall be:
(a) Intrastate - all receipts from
				any shipment which both originates and terminates within this state; and
(b) Interstate - that portion of
				the receipts from movements or shipments passing through, into or out of this
				state as determined by the ratio which the mobile property miles traveled by
				such movements or shipments in this state bear to the total mobile property
				miles traveled by movements or shipments from points of origin to
				destination.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.7 - Trucking › Rule 42.26.706 - DE MINIMUS NEXUS STANDARD

Current through Register Vol. 13, July 5, 2024
(1)
				Notwithstanding any provision contained herein, these rules shall not apply to
				require the apportionment of income to this state if the trucking company
				during the course of the income year neither:
(a) owns nor rents any real or personal
				property in this state, except mobile property; nor
(b) makes any pick-ups or deliveries within
				this state; nor
(c) travels more
				than 25,000 mobile property miles within this state; provided that the total
				mobile property miles traveled within this state during the income year does
				not exceed three percent of the total mobile property miles traveled in all
				states by the trucking company during that period; nor
(d) makes more than 12 trips into this
				state.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.8 - Airlines › Rule 42.26.801 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to this sub-chapter:
(1) "Aircraft ready for flight" means
				aircraft owned or acquired through rental or lease (but not interchange) which
				are in the possession of the taxpayer and are available for service on the
				taxpayer routes.
(2) "Cost of
				aircraft by type" means the average original cost or value of aircraft by type,
				which are ready for flight.
(3)
				"Departures" means for purposes of these rules all takeoffs, whether they are
				regularly scheduled or charter flights, that occur during revenue
				service.
(4) "Revenue service"
				means the use of aircraft ready for flight for the production of
				revenue.
Sec.
					 15-1-201,
					 15-31-313, and
					 15-31-501, MCA; IMP, Sec.
					 15-1-601,
					 15-31-301,
					 15-31-302,
					 15-31-303,
					 15-31-304,
					 15-31-305,
					 15-31-306,
					 15-31-307,
					 15-31-308,
					 15-31-309,
					 15-31-310,
					 15-31-311, and
					 15-31-312,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.8 - Airlines › Rule 42.26.802 - GENERAL STATEMENT

Current through Register Vol. 13, July 5, 2024
(1) Where an
				airline 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 this
				rule.
AUTH:
					 15-1-201,
					 15-31-313,
					 15-31-501, MCA; IMP:
					 15-1-601,
					 15-31-301,
					 15-31-302,
					 15-31-303,
					 15-31-304,
					 15-31-305,
					 15-31-306,
					 15-31-307,
					 15-31-308,
					 15-31-309,
					 15-31-310,
					 15-31-311,
					 15-31-312,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.8 - Airlines › Rule 42.26.803 - THE PROPERTY FACTOR

Current through Register Vol. 13, July 5, 2024
(1) Owned aircraft
				shall be valued at its original cost and rented aircraft shall be valued at
				eight times the net annual rental rate in accordance with ARM
				42.26.235 through
				42.26.237. The use of the
				taxpayer's owned or rented aircraft in an interchange program with another air
				carrier will not constitute a rental of such aircraft by the airline to the
				other participating airline. Such aircraft shall be accounted for in the
				property factor of the owner/renter. Parts and other expendables, including
				parts for use in contract overhaul work, will be valued at cost.
(2) The denominator of the property factor
				shall be the average value of all of the taxpayer's real and tangible personal
				property owned or rented and used during the income year. The numerator of the
				property factor shall be the average value of the taxpayer's real and tangible
				personal property owned or rented and used in this state during the income
				year.
(3) In determining the
				numerator of the property factor, all property except aircraft ready for flight
				shall be included in the numerator of the property factor in accordance with
				ARM 42.26.231 through 42.26.237.
				Aircraft ready for flight shall be included in the numerator of the property
				factor in the ratio calculated as follows:
(a) departures of aircraft from locations in
				this state weighted as to the cost and value of aircraft by type compared to
				total departures similarly weighted.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.8 - Airlines › Rule 42.26.804 - THE PAYROLL FACTOR

Current through Register Vol. 13, July 5, 2024
(1) The denominator
				of the payroll factor is the total compensation paid everywhere by the taxpayer
				during the income year as provided in ARM
				42.26.243. The numerator of the
				payroll factor is the total amount paid in this state during the income year by
				the taxpayer for compensation. With respect to non-flight personnel,
				compensation paid to such employees shall be included in the numerator as
				provided in ARM
				42.26.244. With respect to flight
				personnel (the air crew aboard an aircraft assisting in the operations of the
				aircraft or the welfare of passengers while in the air), compensation paid to
				such employees shall be included in the ratio that departures of aircraft from
				locations in this state, weighted as to the cost and value of aircraft by type
				compared to total departures similarly weighted, multiplied by the total flight
				personnel compensation.
Sec.
					 15-1-201,
					 15-31-313, and
					 15-31-501, MCA; IMP, Sec.
					 15-1-601,
					 15-31-308,
					 15-31-309, and
					 15-31-312,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.8 - Airlines › Rule 42.26.805 - THE RECEIPTS FACTOR

Current through Register Vol. 13, July 5, 2024
(1) The
				transportation revenue derived from transactions and activities in the regular
				course of the trade or business of the taxpayer and miscellaneous sales of
				merchandise, etc., are included in the denominator of the receipts factor as
				provided in ARM
				42.26.253. The numerator of the
				receipts factor is the total revenue of the taxpayer in this state during the
				income year. The total revenue of the taxpayer in this state during the income
				year is the result of the following calculation:
(a) the ratio of departures of aircraft in
				this state weighted as to the cost and value of aircraft by type, as compared
				to total departures similarly weighted multiplied by the total transportation
				revenue. The product of this calculation is to be added to any non-flight
				revenues directly attributable to this state.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.8 - Airlines › Rule 42.26.806 - RECORDS

Current through Register Vol. 13, July 5, 2024
(1) The taxpayer must maintain the records
				necessary to arrive at departures by type of aircraft as used in these
				regulations. Such records are to be subject to review by the respective state
				taxing authorities or their agents.
Sec.
					 15-1-201,
					 15-31-313, and
					 15-31-501, MCA; IMP, Sec.
					 15-1-601,
					 15-31-301, and
					 15-31-312,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.8 - Airlines › Rule 42.26.807 - AIRLINE REGULATION EXAMPLES

Current through Register Vol. 13, July 5, 2024
(1) Assume
				the following facts for an airline for the tax year:
(a) It has 10 747s ready for flight and in
				revenue service at an average per unit cost of $40,000,000 for nine of the
				aircraft. It rents the remaining 747 from another airline for $9,000,000 per
				year. At eight times rents, the latter is valued at $72,000,000 for
				apportionment purposes. Total 747 valuation is, therefore, $432,000,000 for
				property factor denominator purposes.
(b) It has 20 727s ready for flight and in
				revenue service at an average per unit cost of $20,000,000. Total 727 valuation
				is, therefore, $400,000,000 for property factor denominator purposes.
(c) It has non-flight tangible
				property (n.t.p.) valued at original cost of $200,000,000.
(d) It has the following annual payroll:
Flight personnel
$ 60,000,000
Non-flight personnel
40,000,000
Total
$100,000,000
(e)
				From its operations, it has total receipts of $50,000,000, apportionable net
				income of $1,000,000 and no nonapportionable income. The total $50,000,000 is
				flight revenue; there is no nonflight revenue.
(f) It has the following within state X:
(i) 10% of its 747 flight departures
(.10 x 432,000,000 = $43,200,000);
(ii) 20% of its 727 flight departures
(.20 x 400,000,000 = $80,000,000);
(iii) 5% of its non-flight tangible property
(n.t.p.) (.05 x 200,000,000 = $10,000,000); and
(iv) 15% of its non-flight
				personnel payroll
(.15 x 40,000,000 = $6,000,000).
(g) State X has a corporate tax rate of 10
				percent. The airline's tax liability to state X would be determined as follows:
Property Factor:
Numerator
Denominator
43,200,000 (747s)
432,000,000 (747s)
+ 80,000,000 (727s)
+
400,000,000
						  (727s)
+
10,000,000
(n.t.p.)
+
200,000,000
(n.t.p.)
133,200,000
/
1,032,000,000 = 12.91%
Receipts Factor:
Numerator
Denominator
43,200,000 (747s)
432,000,000 (747s)
+
80,000,000
(727s)
+
400,000,000
(727s)
123,200,000
/
832,000,000 = 14.8%
departure ratio = 14.8%
7,403,846 (14.8% x 50,000,000)/50,000,000 = 14.81%
Payroll Factor:
Numerator
Denominator
6,000,000
						  (non-flight)
40,000,000(non-flight)
+
8,880,000
(14.8%x60,000,000
						  flight)
+
60,000,000
(flight)
14,880,000
+
100,000,000 = 14.88%
Average Ratio Equals the sum of the property, sales receipts,
				  and payroll factors divided by 3.
(12.91% + 14.81% + 14.88%) /3 = 14.20%
Taxable Income in state X:.1420 x 1,000,000 =
				  $142,000
Tax Liability to state X:.10 x $142,000 =
				  $14,200
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.9 - Special Rules for Construction Contracts › Rule 42.26.902 - LONG-TERM CONSTRUCTION CONTRACTS

Current through Register Vol. 13, July 5, 2024
(1) When
				a taxpayer elects to use the percentage of completion method of accounting, or
				the completed contract method of accounting for long-term contracts
				(construction contracts covering a period in excess of one year from the date
				of execution of the contract to the date on which the contract is finally
				completed and accepted), and has income from sources both within and without
				this state from a trade or business, (for purposes of determining whether a
				taxpayer's operations are within or without, the test shall be for each
				separate entity in a combined group electing the completed contract method,
				rather than the combined group as a whole), the amount of apportionable income
				derived from such long-term contracts from sources within this state shall be
				determined pursuant to this regulation. In such cases, the first step is to
				determine which portion of the taxpayer's income constitutes "apportionable
				income" and which portion constitutes "nonapportionable income" pursuant to ARM
				42.26.206 and
				42.26.207. Nonapportionable income
				is directly allocated to specific states pursuant to the provisions of ARM
				42.26.221 inclusive. Apportionable
				income is apportioned among the states in which the business is conducted
				pursuant to the property, payroll, and receipts apportionment factors set forth
				in this regulation. The sum of the items of nonapportionable income directly
				allocated to this state, plus the amount of apportionable income attributable
				to this state constitutes the amount of the taxpayer's entire net income which
				is subject to tax by this state.
AUTH:
					 15-31-313,
					 15-31-501, MCA; IMP:
					 15-31-301,
					 15-31-312,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.9 - Special Rules for Construction Contracts › Rule 42.26.904 - COMPLETED CONTRACT METHOD - SPECIAL COMPUTATION

Current through Register Vol. 13, July 5, 2024
(1) The completed contract method of
				accounting requires that the reporting of income (or loss) be deferred until
				the year the construction project is completed or accepted. Accordingly, a
				separate computation is made for each such contract completed during the income
				year regardless of whether the project is located within or without this state,
				in order to determine the amount of income which is attributable to sources
				within this state. The amount of income from each contract completed during the
				income year apportioned to this state, plus other apportionable income
				apportioned to this state by the regular three-factor formula such as interest
				income, rents, royalties, income from short-term contracts, etc., plus all
				nonapportionable income allocated to this state is the measure of income for
				the income year.
(2) The amount of
				income (or loss) from each contract which is derived from sources within this
				state using the completed contract method of accounting is computed as follows:
(a) In the income year the contract is
				completed the income (or loss) therefrom is determined.
(b) The income (or loss) determined in (2)
				(a) is apportioned to this state by the following method:
(i) A fraction is determined for each year
				the contract was in progress. The numerator is the amount of construction costs
				paid or accrued each year the contract was in progress and the denominator is
				the total of all such construction costs for the project.
(ii) Each percentage determined in (2) (a)
				(i) is multiplied by the apportionment formula percentage for that particular
				year as determined in ARM
				42.26.903.
(iii) The percentages determined in (ii) for
				each year the contract was in progress are totaled. The amount of total income
				(or loss) from the contract is multiplied by the total percentage. The
				resulting income (or loss) is the amount of apportionable income from such
				contract derived from sources within this state.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.9 - Special Rules for Construction Contracts › Rule 42.26.905 - COMPUTATION FOR YEAR OF WITHDRAWAL, DISSOLUTION, OR CESSATION OF BUSINESS - COMPLETED CONTRACT METHOD

Current through Register Vol. 13, July 5, 2024
(1) Use of the
				completed contract method of accounting for long-term contracts requires that
				income derived from sources within this state from incomplete contracts in
				progress outside this state on the date of withdrawal, dissolution or cessation
				of business in this state be included in the measure of tax for the taxable
				year during which the corporation withdraws, dissolves or ceases doing business
				in this state
(2) The amount of
				income (or loss) from each such contract to be apportioned to this state by the
				apportionment method set forth in ARM
				42.26.904 shall be determined as
				if the percentage of completion method of accounting were used for all such
				contracts on the date of withdrawal, dissolution, or cessation of business. The
				amount of apportionable income (or loss) for each such contract shall be the
				amount by which the gross contract price from each such contract which
				corresponds to the percentage of the entire contract which has been completed
				from the commencement thereof to the date of withdrawal, dissolution, or
				cessation of business exceeds all expenditures made during such period in
				connection with each such contract. In so doing account must be taken of the
				material and supplies on hand at the beginning and end of the income year for
				use in each such contract.
AUTH:
					 15-31-313,
					 15-31-501, MCA; IMP:
					 15-31-301,
					 15-31-312,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.10 - Publishing Companies - Apportionment › Rule 42.26.1001 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions are applicable to the terms
				  contained in this sub-chapter, unless the context clearly requires
				  otherwise.
(1) "Outer-jurisdictional
				property" means certain types of tangible personal property, such as orbiting
				satellites, undersea transmission cables and the like, that are owned or rented
				by the taxpayer and used in the business of publishing, licensing, selling, or
				otherwise distributing printed material, but which are not physically located
				in any particular state.
(2) "Print
				or printed material" includes, without limitation, the physical embodiment or
				printed version of any thought or expression including, without limitation, a
				play, story, article, column, or other literary, commercial, educational,
				artistic, or other written or printed work. The determination of whether an
				item is or consists of print or printed material shall be made without regard
				to its content. Printed material may take the form of a book, newspaper,
				magazine, periodical, trade journal, or any other form of printed matter, and
				may be contained on any medium or property.
(3) "Purchaser" and "subscriber" mean the
				individual, residence, business or other outlet, which is the ultimate or final
				recipient of the print or printed material. Neither term shall mean or include
				a wholesaler or other distributor of print or printed material.
(4) "Terrestrial facility" shall include any
				telephone line, cable, fiber optic, microwave, earth station, satellite dish,
				antennae, or other relay system or device that is used to receive, transmit,
				relay, or carry any data, voice, image, or other information that is
				transmitted from or by any outer-jurisdictional property to the ultimate
				recipient of such device.
Sec.
					 15-1-201 and
					 15-31-313, MCA; IMP, Sec.
					 15-1-601,
					 15-31-301,
					 15-31-302,
					 15-31-303,
					 15-31-304,
					 15-31-305,
					 15-31-306,
					 15-31-307,
					 15-31-308,
					 15-31-309,
					 15-31-310,
					 15-31-311, and
					 15-31-312,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.10 - Publishing Companies - Apportionment › Rule 42.26.1002 - GENERAL RULE

Current through Register Vol. 13, July 5, 2024
(1) Except as
				specifically modified by this rule, when a person in the business of
				publishing, selling, licensing, or distributing newspapers, magazines,
				periodicals, trade journals, or other printed material has income from sources
				both within and outside of Montana, the amount of apportionable income from
				sources within Montana from such business activity shall be determined pursuant
				to Title 15, chapter 31, part 3, MCA, and the supporting administrative
				rules.
AUTH:
					 15-1-201,
					 15-31-313, MCA; IMP:
					 15-1-601,
					 15-31-301,
					 15-31-302,
					 15-31-303,
					 15-31-304,
					 15-31-305,
					 15-31-306,
					 15-31-307,
					 15-31-308,
					 15-31-309,
					 15-31-310,
					 15-31-311,
					 15-31-312,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.11 - Television and Radio Broadcasting › Rule 42.26.1102 - GENERAL RULE

Current through Register Vol. 13, July 5, 2024
(1) When a person
				in the business of broadcasting film or radio programming, whether through the
				public airwaves, by cable, direct or indirect satellite transmission, or any
				other means of communication, either through a network (including owned and
				affiliated stations) or through an affiliated, unaffiliated, or independent
				television or radio broadcasting station, has income from sources both within
				and outside Montana, the amount of apportionable income from sources within
				Montana shall be determined pursuant to Title 15, chapter 31, part 3, MCA, and
				the supporting Administrative Rules of Montana, except as modified by this
				rule.
AUTH:
					 15-1-201,
					 15-31-313, MCA; IMP:
					 15-1-601,
					 15-31-301,
					 15-31-302,
					 15-31-303,
					 15-31-304,
					 15-31-305,
					 15-31-306,
					 15-31-307,
					 15-31-308,
					 15-31-309,
					 15-31-310,
					 15-31-311,
					 15-31-312,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.11 - Television and Radio Broadcasting › Rule 42.26.1103 - APPORTIONMENT OF APPORTIONABLE INCOME

Current through Register Vol. 13, July 5, 2024
(1) The
				property factor shall be determined in accordance with
				15-31-306, MCA, the payroll factor
				in accordance with
				15-31-308, MCA, and the receipts
				factor in accordance with
				15-31-310, MCA, except as modified
				by this rule.
(2) For purposes of
				this sub-chapter, the property factor will be determined as follows:
(a) In the case of rented studios, the net
				annual rental rate shall include only the amount of the basic or flat rental
				charge by the studio for the use of a stage or other permanent equipment such
				as sound recording equipment and the like, except that additional equipment
				rented from other sources or from the studio not covered in the basic or flat
				rental charge and used for one week or longer (even though rented on a
				day-to-day basis) shall be included. Lump-sum net rental payments for a period
				that encompasses more than a single income year shall be assigned ratably over
				the rental period.
(b) No value or
				cost attributable to any outer-jurisdictional, film, or radio programming
				property shall be included in the property factor at any time.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.12 - Trucking › Rule 42.26.1201 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to this chapter:
(1) "800 service" means a telecommunications
				service that allows a caller to dial a toll-free number without incurring a
				charge for the call. The service, typically marketed as toll-free calling, may
				utilize a prefix such as "800", "855", "866", "877", and "888" toll-free
				calling, or any subsequent numbers designated by the Federal Communications
				Commission.
(2) "900 service" means
				an inbound toll telecommunications service purchased by a subscriber that
				allows the subscriber's customers to call in to the subscriber's prerecorded
				announcement or live service. 900 service does not include collection services
				provided by the seller of the telecommunications services to the subscriber, or
				service or product sold by the subscriber to the subscriber's customer. The
				service is typically marketed under the name 900 service, and any subsequent
				numbers designated by the Federal Communications Commission.
(3) "Air-to-ground radio telephone service"
				means a radio service in which common carriers are authorized to offer and
				provide radio telecommunications service for hire to subscribers in
				aircraft.
(4) "Ancillary service"
				is a type of telecommunications service that includes but is not limited to the
				following subcategories: "related services" as defined in
				15-53-129, MCA and ARM
				42.31.501; "detailed
				telecommunications billing"; "directory assistance"; "vertical service";
				"conference bridging service"; "digital downloads"; "ringtones"; and "voice
				mail services." The term ancillary service is defined as a broad range of
				services and is broader than the sum of the subcategories.
(5) "Bundled transaction" means the retail
				sale of two or more products.
(a) Bundled
				transaction includes retail sales in which the products are:
(i) otherwise distinct and identifiable;
				and
(ii) sold for one nonitemized
				price.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.12 - Trucking › Rule 42.26.1202 - GENERAL RULE

Current through Register Vol. 13, July 5, 2024
(1) Except as
				specifically modified by the rules in this subchapter, when a person providing
				telecommunications services generates apportionable income from sources within
				and outside of Montana, the amount of such apportionable income arising from
				sources within Montana shall be determined pursuant to Title 15, chapter 31,
				part 3, MCA, and the supporting administrative rules.
AUTH:
					 15-1-201,
					 15-31-201,
					 15-31-313, MCA; IMP:
					 15-1-601,
					 15-31-301,
					 15-31-302,
					 15-31-303,
					 15-31-304,
					 15-31-305,
					 15-31-306,
					 15-31-307,
					 15-31-308,
					 15-31-309,
					 15-31-310,
					 15-31-311,
					 15-31-312,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.12 - Trucking › Rule 42.26.1203 - PROPERTY FACTOR

Current through Register Vol. 13, July 5, 2024
(1) Outer
				jurisdictional property that is used by a taxpayer when providing
				telecommunications services shall be excluded from both the numerator and the
				denominator of the property factor.
15-1-201,
					 15-31-313,
					 15-31-201, MCA; IMP,
					 15-1-601,
					 15-31-301,
					 15-31-302,
					 15-31-303,
					 15-31-304,
					 15-31-305,
					 15-31-306,
					 15-31-307,
					 15-31-308,
					 15-31-309,
					 15-31-310,
					 15-31-311,
					 15-31-312,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.12 - Trucking › Rule 42.26.1204 - RECEIPTS FACTOR

Current through Register Vol. 13, July 5, 2024
(1) Gross receipts
				from the sale of telecommunications services, other than those defined in (3)
				through (7), which are sold on a call-by-call basis are in this state when:
(a) the call originates and terminates in
				this state; or
(b) the call either
				originates or terminates and the service address is also located in this
				state.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.12 - Trucking › Rule 42.26.1205 - APPLICABILITY

Current through Register Vol. 13, July 5, 2024
(1) The rules contained in this subchapter
				are effective for tax years beginning after December 31, 2011.
15-1-201,
					 15-31-201,
					 15-31-313, MCA; IMP,
					 15-1-601,
					 15-31-301,
					 15-31-302,
					 15-31-303,
					 15-31-304,
					 15-31-305,
					 15-31-306,
					 15-31-307,
					 15-31-308,
					 15-31-309,
					 15-31-310,
					 15-31-311,
					 15-31-312,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.13 - Financial Institutions › Rule 42.26.1301 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to terms used in this
				  subchapter.
(1) "Billing address"
				means the location indicated in the books and records of the taxpayer on the
				first day of the taxable year, or on such later date in the taxable year when
				the customer relationship began, as the address where any notice, statement,
				and/or bill relating to a customer's account is mailed.
(2) "Borrower or credit card holder located
				in this state" means:
(a) a borrower, other
				than a credit card holder, that is engaged in a trade or business which
				maintains its commercial domicile in Montana; or
(b) a borrower that is not engaged in a trade
				or business or a credit card holder whose billing address is in
				Montana.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.13 - Financial Institutions › Rule 42.26.1302 - APPORTIONMENT AND ALLOCATION

Current through Register Vol. 13, July 5, 2024
(1) Except as
				specifically modified by the administrative rules in this subchapter, a
				financial institution whose business activity is taxable both within and
				without Montana shall allocate and apportion its net income as provided in
				Title 15, chapter 31, part 3, MCA, and the supporting administrative rules
				located in ARM Title 42, chapter 26.
AUTH:
					 15-1-201, 15-1-313, MCA; IMP:
					 15-1-601,
					 15-31-301,
					 15-31-302,
					 15-31-303,
					 15-31-304,
					 15-31-305,
					 15-31-306,
					 15-31-307,
					 15-31-308,
					 15-31-309,
					 15-31-310,
					 15-31-311,
					 15-31-312,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.13 - Financial Institutions › Rule 42.26.1303 - RECEIPTS FACTOR

Current through Register Vol. 13, July 5, 2024
(1) The receipts
				factor is a fraction, the numerator of which is the receipts of the taxpayer in
				Montana during the taxable year and the denominator of which is the receipts of
				the taxpayer within and without Montana during the taxable year. The method of
				calculating receipts for purposes of the denominator is the same as the method
				used in determining receipts for purposes of the numerator. The receipts factor
				shall include only those receipts described herein which constitute
				apportionable income and are included in the computation of the apportionable
				income base for the taxable year.
(2) Interest, fees, and penalties imposed in
				connection with loans secured by real property.
(a) The numerator of the receipts factor
				includes interest, fees, and penalties imposed in connection with loans secured
				by real property if the property is located within Montana. If the property is
				located both within Montana and one or more other states, the receipts
				described in this subsection are included in the numerator of the receipts
				factor if more than fifty percent of the fair market value of the real property
				is located within Montana. If more than fifty percent of the fair market value
				of the real property is not located within any one state, then the receipts
				described in this subsection shall be included in the numerator of the receipts
				factor if the borrower is located in Montana.
(b) The determination of whether the real
				property securing a loan is located within Montana shall be made as of the time
				the original agreement was made and any and all subsequent substitutions of
				collateral shall be disregarded.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.1 - Gasoline Distributors License Tax › Rule 42.27.101 - DETERMINATION OF WHEN GASOLINE DISTRIBUTED

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-201 and
					 15-70-204
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.1 - Gasoline Distributors License Tax › Rule 42.27.102 - DISTRIBUTOR'S BOND

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-204
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.1 - Gasoline Distributors License Tax › Rule 42.27.103 - DISTRIBUTOR'S STATEMENTS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP,
					 15-70-205
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.1 - Gasoline Distributors License Tax › Rule 42.27.104 - DISTRIBUTOR'S RECORDS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-206
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.1 - Gasoline Distributors License Tax › Rule 42.27.105 - DISTRIBUTOR'S INVOICE

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-207
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.1 - Gasoline Distributors License Tax › Rule 42.27.106 - INVOICE ERROR

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-207
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.1 - Gasoline Distributors License Tax › Rule 42.27.107 - MULTI-DISTRIBUTOR INVOICE REQUIREMENTS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-207
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.1 - Gasoline Distributors License Tax › Rule 42.27.108 - WHOLESALE DISTRIBUTOR

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104, MCA; IMP, Sec.
					 15-70-201,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.1 - Gasoline Distributors License Tax › Rule 42.27.109 - WHOLESALE DISTRIBUTOR'S OBLIGATIONS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104, MCA; IMP, Sec.
					 15-70-201,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.1 - Gasoline Distributors License Tax › Rule 42.27.110 - ANNUAL LICENSE, LICENSE FEES AND LICENSE RENEWAL

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104, MCA; IMP, Sec.
					 15-70-201,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.1 - Gasoline Distributors License Tax › Rule 42.27.111 - GASOHOL BLENDERS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP,
					 15-70-201
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.1 - Gasoline Distributors License Tax › Rule 42.27.112 through 42.27.115 - Reserved

Current through Register Vol. 13, July 5, 2024
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.1 - Gasoline Distributors License Tax › Rule 42.27.116 - INCIDENCE OF THE GASOLINE TAX

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
This rule is advisory only, but may be a correct
					 interpretation of the law, Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-202
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.1 - Gasoline Distributors License Tax › Rule 42.27.117 - DISTRIBUTOR - SUPPORTING DOCUMENTATION FOR BAD DEBT CREDIT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104, MCA; IMP, Sec.
					 15-70-225 and
					 15-70-328,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.1 - Gasoline Distributors License Tax › Rule 42.27.118 - PREPAYMENT OF MOTOR FUEL TAXES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104, MCA; IMP, Sec.
					 15-70-210,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.2 - Exemptions From Gasoline Distributor's License Tax › Rule 42.27.201 - INTRASTATE GASOLINE DELIVERIES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-204
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.2 - Exemptions From Gasoline Distributor's License Tax › Rule 42.27.202 - EXPORT DELIVERIES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-204
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.2 - Exemptions From Gasoline Distributor's License Tax › Rule 42.27.203 - IMPORT DELIVERIES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
.
					 15-70-104 MCA; IMP, Sec.
					 15-70-204
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.2 - Exemptions From Gasoline Distributor's License Tax › Rule 42.27.204 - BLENDING STOCKS

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-201 and
					 15-70-204
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.2 - Exemptions From Gasoline Distributor's License Tax › Rule 42.27.205 - EXEMPTION - U.S. AND OTHER STATES

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-205
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.2 - Exemptions From Gasoline Distributor's License Tax › Rule 42.27.206 through 42.27.210 - Reserved

Current through Register Vol. 13, July 5, 2024
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.2 - Exemptions From Gasoline Distributor's License Tax › Rule 42.27.211 - UNITED STATES EXEMPTION CERTIFICATES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-204
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.3 - Refunds of License Tax › Rule 42.27.301 - REFUND GASOLINE SELLER'S PERMIT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-203
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.3 - Refunds of License Tax › Rule 42.27.302 - SELLER'S INVOICE

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-222
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.3 - Refunds of License Tax › Rule 42.27.303 - FILING INVOICES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-222
					 MCA;