reglab/statecodes huggingface dataset:
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.3 - Returns › Rule 42.23.303 - CHANGE IN FEDERAL TAX OR RETURN

Current through Register Vol. 13, July 5, 2024
(1)
				Taxpayers are required to report to the department adjustments or corrections
				to their taxable income made by the IRS or other competent authority by filing
				an amended Montana corporate income tax return within 180 days of the final
				determination date. If the adjustments or corrections result in an overpayment
				of tax, the refund claim must be made within the statute of limitation set
				forth in
				15-31-509,
				MCA.
(a) If the taxpayer files an amended
				Montana corporate income tax return or a federal adjustments report more than
				180 days after the final determination date and has not by written agreement
				suspended the federal statute of limitations, the period within which a
				deficiency in tax may be assessed extends for three years from the date the
				changes or corrections in the taxpayer's federal taxable income become final
				and are filed with the department or three years from the date the amended
				federal return was filed.
(b) If
				the taxpayer fails to file an amended Montana corporate income tax return or a
				federal adjustments report , the department may at any time assess tax or begin
				a proceeding in court for the collection of the tax without assessment pursuant
				to
				15-31-544,
				MCA.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.3 - Returns › Rule 42.23.311 - FILING REQUIREMENTS UPON MERGER OR CONSOLIDATION

Current through Register Vol. 13, July 5, 2024
(1) In case of either a merger or a
				consolidation of corporations, the absorbed corporations must file final
				returns covering the period between the close of the preceding reporting period
				and the date of merger or consolidation. For taxable years beginning after
				December 31, 1990, the final return filed on a separate company basis for the
				period prior to the consolidation is due on the fifteenth day of the fifth
				month following the close of the first taxable period for which a return is
				filed on a consolidated basis. A merger will have no effect on the reporting
				period of the continuing corporation, and it will file its next return on the
				basis of its regularly established period. However, in the case of a
				consolidation of corporations, the consolidated company is treated as a new
				corporate entity and files its first return for the period commencing with the
				date of the consolidation.
(2) Any
				corporation which acquires another corporation, by any available method, shall
				be required to report that income and shall be liable for the corporate tax due
				on their combined entire net income for the year ensuing.
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-141,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.3 - Returns › Rule 42.23.312 - FILING REQUIREMENTS FOR INACTIVE CORPORATIONS

Current through Register Vol. 13, July 5, 2024
(1) Both foreign
				and domestic corporations which have either qualified to do business in Montana
				or are registered to do business in Montana and not engaged in business in
				Montana during the reporting period are required to file either an annual
				return or an annual affidavit provided by the department for such purposes. No
				tax is assessable against a corporation which was not engaged in business
				during the reporting period.
(a) If a return
				is filed, the return must bear the name and address of the corporation, the
				signature of an officer, contact information, and a statement on the face of
				the return or attached to the return to the effect that the corporation was not
				engaged in business in Montana during the reporting period.
(b) If an affidavit is filed, the corporation
				must use the affidavit provided by the department. It must be completed and
				signed by an officer of the corporation.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.3 - Returns › Rule 42.23.313 - FILING REQUIREMENTS UPON DISSOLUTION, WITHDRAWAL, OR CESSATION OF BUSINESS

Current through Register Vol. 13, July 5, 2024
(1) When a domestic
				corporation seeks to dissolve, or when a foreign corporation seeks to withdraw
				or ceases business in Montana, the following requirements must be met for the
				purpose of obtaining a Dissolution/Withdrawal Certificate:
(a) a completed and signed Application for
				Tax Certificate (Form CR-T) must be submitted to the department;
(b) all required tax returns must be
				filed;
(c) all taxes, interest, and
				penalties must be paid; and
(d) an
				assumption of Montana tax liabilities must be filed with the department on a
				Form ATL if the corporation is:
(i) party to a
				merger or consolidation; or
(ii)
				included in the combined filing of another corporation subject to tax under
				15-31-101, MCA, and a final return
				is not filed.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.4 - Deductions › Rule 42.23.401 - BUSINESS EXPENSES

Current through Register Vol. 13, July 5, 2024
(1) To be
				deductible as an "ordinary and necessary expense" within the meaning of
				15-31-114, MCA, a payment must
				have a direct relation to the business of the corporation and it must be shown
				that it is necessary to the taxpayer's business, that it is ordinary with
				reference to the relation of the expense to the business, and that it is made
				with the expectation of a financial return or its equivalent commensurate with
				the amount of payment.
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-114,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.4 - Deductions › Rule 42.23.402 - DEDUCTION FOR CERTAIN INTEREST INCOME (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-114,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.4 - Deductions › Rule 42.23.403 - TREATMENT OF OTHER TAXES PAID

Current through Register Vol. 13, July 5, 2024
(1) Taxes paid
				within the year, with the exception of the following taxes specifically
				excluded as deductions by statute are:
(a)
				Montana corporate income tax;
(b)
				taxes assessed against local benefits of a kind tending to increase the value
				of the property assessed;
(c) taxes
				on or according to or measured by net income or profits, imposed by authority
				of the government of the United States; or
(d) taxes imposed by any other state or
				country upon or measured by net income or profits. These taxes are not
				allowable as deductions irrespective of how characterized by regulations
				adopted by the IRS for purposes of foreign tax credit calculations. (i.e., 26
				CFR 1.901 through 1.903.)
(i) A tax based on
				or measured by net income is a tax which is based on the residual of gross
				revenues less expenses.
(ii) To
				the extent any portion of the tax paid to foreign governments is imposed upon
				or measured by the difference between the posted price and the market price for
				a barrel of oil, then the tax attributable to this increment is not a tax based
				upon or measured by net income or profits and is therefore
				deductible.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.4 - Deductions › Rule 42.23.404 - DEPRECIATION AND OBSOLESCENCE

Current through Register Vol. 13, July 5, 2024
(1) A
				reasonable
allowance for the exhaustion, wear and tear, and obsolescence
				  of property arising out of its use or employment in the trade or business is
				  allowed as a depreciation deduction.
(2) The basis upon which depreciation is to
				be computed shall be the same basis as used for federal income tax
				purposes.
(3) The method of
				depreciation used and the amount of the depreciation must be the same as that
				reported for federal income tax purposes.
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-114,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.4 - Deductions › Rule 42.23.405 - DEPLETION ALLOWANCE

Current through Register Vol. 13, July 5, 2024
(1) In the case of
				mines, other natural deposits, oil and gas wells, and timber, a reasonable
				allowance for depletion may be claimed. With the exception of property with
				respect to which an election to claim percentage depletion has been exercised,
				the capital sum recoverable through depletion allowances is the adjusted basis
				for determining gain on a sale or other disposition as specified in ARM
				42.23.212.
(2) The allowance for depletion shall be
				determined according to the provisions of the IRC relating to the reporting
				period.
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-114,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.4 - Deductions › Rule 42.23.406 - CONTRIBUTIONS TO PENSION AND PROFIT SHARING PLANS

Current through Register Vol. 13, July 5, 2024
(1) Reasonable contributions made by an
				employer to a pension, annuity, stock bonus, or profit sharing plan will be
				considered deductible to the extent they constitute ordinary, necessary, and
				reasonable business expenses. The amount deductible for federal income tax
				purposes will be so considered in the absence of evidence to the
				contrary.
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-114,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.4 - Deductions › Rule 42.23.407 - LIMITATION ON CHARITABLE CONTRIBUTION DEDUCTION

Current through Register Vol. 13, July 5, 2024
(1) The charitable contribution deduction
				provided for in
				15-31-114, MCA, cannot exceed 10%
				of the Montana taxable income or 10% of the income subject to apportionment for
				multistate corporations calculated without regard to the charitable
				contribution deduction or any net operating loss carryback to that
				year.
(2) This limitation can
				create a difference in the amount of the deduction claimed for Montana and
				federal income tax purposes. When a difference exists, the taxpayer is required
				to include a reconciliation between the Montana deduction and the federal
				deduction. If the federal deduction includes any carryover of contributions
				previously made, a schedule must be included showing the amount and the year of
				such contributions. The Montana deduction must be adjusted accordingly for any
				contributions previously deducted for state purposes and not deducted in prior
				years on the federal return.
Sec.
					 15-31-501 MCA; IMP, Sec.
					 15-31-114
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.4 - Deductions › Rule 42.23.411 - LOSSES NOT COMPENSATED FOR

Current through Register Vol. 13, July 5, 2024
(1) A capital
				loss, which may be subject to carryover provisions for federal purposes, must
				be deducted in the year incurred and not carried over for state purposes. A
				loss must have been sustained within the year in the sense that the full
				measure of the loss was ascertained within the year. The determination of the
				year in which a loss is sustained must be made on the basis of the facts as
				they exist at the close of the reporting period.
(2) No deduction is allowed for a loss which
				is not bona fide, for anticipated or contingent losses, or for any additions to
				reserves for such losses.
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-114,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.4 - Deductions › Rule 42.23.412 - NET OPERATING LOSSES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.23.801
15-31-501, MCA; IMP,
					 15-31-114,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.4 - Deductions › Rule 42.23.413 - CARRYOVERS OF NET OPERATING LOSSES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.23.802
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-119,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.4 - Deductions › Rule 42.23.414 - FILINGS IN CONNECTION WITH NET OPERATING LOSSES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.23.803
15-31-501, MCA; IMP,
					 15-31-119,
					 15-31-509,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.4 - Deductions › Rule 42.23.415 - TREATMENT OF MERGERS AND CONSOLIDATIONS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.23.804
15-31-501, MCA; IMP,
					 15-31-114,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.4 - Deductions › Rule 42.23.416 - ADJUSTMENT OF ALLOWABLE DEDUCTIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-116,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.4 - Deductions › Rule 42.23.417 - COMPUTATION OF ADJUSTMENT (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-116,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.4 - Deductions › Rule 42.23.418 - DEDUCTIONS FOR CORPORATE DONATIONS OF COMPUTER EQUIPMENT TO SCHOOLS

Current through Register Vol. 13, July 5, 2024
(1) A taxpayer claiming a deduction for gifts
				of computer equipment as provided for in
				15-31-114, MCA, must attach the
				following information to the tax return claiming the deduction:
(a) a complete description of all items
				donated;
(b) a statement of the
				fair market value of each item donated;
(c) the date of manufacture for each item
				donated;
(d) the date the software
				was developed; and
(e) a copy of
				the written statement from the donee in which the donee agrees to accept the
				property and represents that the property will not be transferred by the donee
				in exchange for money, other property, or services.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.4 - Deductions › Rule 42.23.421 - DEDUCTION FOR INVESTMENT FOR ENERGY CONSERVATION

Current through Register Vol. 13, July 5, 2024
(1) A deduction is
				allowed for a portion of expenditures made for the purpose of conserving energy
				in buildings, both residential and nonresidential, used in the taxpayer's
				business.
(2) This deduction must
				be claimed on the form provided by the department. The complete form must be
				attached to the taxpayer's corporate income tax return for the year in which
				the deduction is claimed.
AUTH:
					 15-31-501, MCA;IMP:
					 15-32-103,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.4 - Deductions › Rule 42.23.422 - DETERMINATION OF CAPITAL INVESTMENT FOR ENERGY CONSERVATION

Current through Register Vol. 13, July 5, 2024
(1) In new construction no deduction is
				allowed for that portion of capital expense incurred in meeting established
				standards. In new buildings only the cost for that portion of a capital
				expenditure that is in excess of established standards will be entitled to a
				deduction in computing taxable income. The standards utilized by the department
				in determining allowances will be taken from the currently recognized energy
				building code in Montana. If Montana does not have an applicable energy
				building code, then national standards meeting the demands of this geographical
				area will be followed. The energy code or standard relied upon by the
				department is to be updated on an annual basis.
(2) In the improvement of existing structures
				a deduction will be given for capital investments that are recognized to
				substantially reduce the waste or dissipation of energy or reduce the amount of
				energy required for proper utilization of the building.
(3) Deductions will not be allowed for
				capital investments that are directly used in a production or manufacturing
				processor rendering a service to customers.
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-32-103,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.4 - Deductions › Rule 42.23.423 - TYPES OF APPROPRIATE INVESTMENTS FOR ENERGY CON - SERVATION PURPOSES

Current through Register Vol. 13, July 5, 2024
(1) The department has determined that the
				following capital investments are among those that can result in the
				conservation of energy:
(a) insulation in
				existing buildings of floors, walls, ceilings, and roofs;
(b) insulation in new buildings of floors,
				walls, ceilings, and roofs insofar as it produces an insulating factor in
				excess of established standards;
(c) insulation of pipes and ducts located in
				nonheated areas and of hot water heaters and tanks;
(d) special insulating siding with a
				certified insulating factor substantially in excess of that of normal
				siding;
(e) storm or triple glazed
				windows;
(f) storm doors;
(g) insulated exterior doors;
(h) caulking and weather stripping;
(i) devices which limit the flow of hot water
				from shower heads and lavatories;
(j) waste heat recovery devices;
(k) glass fireplace doors;
(l) exhaust fans used to reduce air
				conditioning requirements;
(m)
				replacement of incandescent light fixtures with light fixtures of a more
				efficient type;
(n) lighting
				controls with cutoff switches to permit selective use of lights;
(o) clock regulated thermostats.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.4 - Deductions › Rule 42.23.424 - SALE OF LAND TO A BEGINNING FARMER - CORPORATE INCOME TAX DEDUCTION

Current through Register Vol. 13, July 5, 2024
(1) A deduction
				from Montana net income is allowed for each sale of 80 acres or more to a
				beginning farmer as provided in
				80-12-211, MCA, provided the sale
				is approved by the agricultural loan authority. The deduction is the amount
				that would have to be included in net income resulting from the sale, up to a
				maximum deduction of $50,000. The deduction will be taken each year a payment
				is received until the loan is paid or the deductions for all years equal
				$50,000.
(2) To the extent that a
				net operating loss is created as a result of the deduction, such loss is not
				available for carryover or carryback provisions.
(3) The taxpayer may claim more than one
				deduction as a result of sales to beginning farmers provided each sale is
				approved by the agricultural loan authority.
(4) For tax deduction purposes, a copy of the
				approval of the transaction by the agricultural loan authority must be attached
				to the return claiming the deduction. The department may also require
				additional documentation on request to establish the eligibility of the
				transaction for a tax deduction.
AUTH:
					 15-1-201, MCA; IMP:
					 80-12-211,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.5 - Tax Credits › Rule 42.23.501 - CREDIT FOR CONTRACTOR'S GROSS RECEIPTS TAX

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.3103
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-50-207,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.5 - Tax Credits › Rule 42.23.502 - INVESTMENT CREDIT (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-123,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.5 - Tax Credits › Rule 42.23.503 - DISABILITY INSURANCE PREMIUMS CREDIT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.2802
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-132,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.5 - Tax Credits › Rule 42.23.504 - WHO MAY CLAIM THE INFRASTRUCTURE USER FEE CREDIT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.3002
Sec.
					 15-1-201, MCA; IMP, Sec.
					 17-6-309 and
					 17-6-316,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.5 - Tax Credits › Rule 42.23.505 - CLAIMING THE INFRASTRUCTURE USER FEE CREDIT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.3003
Sec.
					 15-1-201, MCA; IMP, Sec.
					 17-6-309 and
					 17-6-316,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.5 - Tax Credits › Rule 42.23.506 - RECAPTURE OF THE INFRASTRUCTURE USER FEE CREDIT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.3004
Sec.
					 15-1-201, MCA; IMP, Sec.
					 17-6-309 and
					 17-6-316,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.5 - Tax Credits › Rule 42.23.511 - CREDIT FOR NEW OR EXPANDING CORPORATIONS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.1602
Sec.
					 15-31-127 and
					 15-31-501, MCA; IMP, Sec.
					 15-31-124,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.5 - Tax Credits › Rule 42.23.512 - PERIOD OF ELIGIBILITY

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.1603
Sec.
					 15-31-127 and
					 15-31-501, MCA; IMP, Sec.
					 15-31-124,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.5 - Tax Credits › Rule 42.23.513 - MANUFACTURING DEFINED

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.1604
Sec.
					 15-31-127 and
					 15-31-501, MCA; IMP, Sec.
					 15-6-138,
					 15-8-111,
					 15-31-124, and
					 90-4-102,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.5 - Tax Credits › Rule 42.23.514 - NEW CORPORATION

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.1605
Sec.
					 15-31-127 and
					 15-31-501, MCA; IMP, Sec.
					 15-31-124,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.5 - Tax Credits › Rule 42.23.515 - EXPANDING CORPORATION

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.1606
Sec.
					 15-31-127 and
					 15-31-501, MCA; IMP, Sec.
					 15-31-124,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.5 - Tax Credits › Rule 42.23.516 - COMPLIANCE WITH CERTAIN STATUTES REQUIRED

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.1607
Sec.
					 15-31-127 and
					 15-31-501, MCA; IMP, Sec.
					 15-31-127,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.5 - Tax Credits › Rule 42.23.517 - FULL-TIME JOBS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-31-127 and
					 15-31-501, MCA; IMP, Sec.
					 15-31-124,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.5 - Tax Credits › Rule 42.23.518 - SUBMISSION OF EMPLOYEE LISTS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.1608
Sec.
					 15-31-127 and
					 15-31-501, MCA; IMP, Sec.
					 15-31-127,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.5 - Tax Credits › Rule 42.23.519 - DETERMINATION OF NEW JOBS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.1609
Sec.
					 15-31-127 and
					 15-31-501, MCA; IMP, Sec.
					 15-31-127,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.5 - Tax Credits › Rule 42.23.520 - DETERMINATION OF WAGES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.1610
Sec.
					 15-31-127 and
					 15-31-501, MCA; IMP, Sec.
					 15-31-125,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.5 - Tax Credits › Rule 42.23.521 - AVAILABILITY OF TAX CREDIT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.1611
Sec.
					 15-31-127 and
					 15-31-501, MCA; IMP, Sec.
					 15-31-125 and
					 15-31-127,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.5 - Tax Credits › Rule 42.23.522 - WHEN CREDIT MAY BE CLAIMED

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.1612
Sec.
					 15-31-127 and
					 15-31-501, MCA; IMP, Sec.
					 15-31-125,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.6 - Payment of Taxes › Rule 42.23.601 - REFUNDS AND CREDITS

Current through Register Vol. 13, July 5, 2024
(1) For tax periods
				beginning after March 13, 1997, no refund or credit may be allowed or paid with
				respect to the year for which a return is filed, unless, within three years
				from the last day prescribed for filing the return or after one year from the
				date of the overpayment (whichever period expires later) , the taxpayer files a
				claim for refund thereof or the department has determined the existence of the
				overpayment and has approved refunding or crediting thereof. The three-year
				period is determined without regard to any extension that may have been
				granted.
(2) A refund claim made
				after the expiration of the limitation period set forth in (1) and in
				15-31-509, MCA, is limited to
				payments received after that date.
AUTH:
					 15-31-501, MCA; IMP:
					 15-31-509,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.6 - Payment of Taxes › Rule 42.23.602 - OVERDUE TAXES (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-31-501, MCA; IMP,
					 15-31-501,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.6 - Payment of Taxes › Rule 42.23.603 - JEOPARDY ASSESSMENTS

Current through Register Vol. 13, July 5, 2024
(1) Section
				15-31-522, MCA, shall be
				applicable to those situations where the department finds that a taxpayer
				designs quickly to depart from the state or the United States, to remove its
				property therefrom, to cancel itself or its property therein, or to do any act
				tending to prejudice or to render wholly or partly ineffectual proceedings to
				collect the tax due under Title 15, chapter 31, MCA.
15-31-501, MCA; IMP,
					 15-31-522,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.6 - Payment of Taxes › Rule 42.23.604 - INTEREST ON DEFICIENCIES (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-31-501, MCA; IMP,
					 15-1-222,
					 15-31-503,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.6 - Payment of Taxes › Rule 42.23.605 - PENALTY AND INTEREST (Repealed)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-31-501, MCA IMP:
					 15-1-216,
					 15-1-222,
					 15-31-502,
					 15-31-503,
					 15-31-510,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.6 - Payment of Taxes › Rule 42.23.606 - QUARTERLY ESTIMATED TAX PAYMENTS

Current through Register Vol. 13, July 5, 2024
(1)
				Effective for tax years beginning after December 31, 1993, every corporation
				must make estimated tax payments if its annual tax is $5,000 or more.
(2) The $5,000 threshold includes any
				applicable surtax.
(3) If the
				$5,000 threshold is met, the taxpayer has the option of submitting 80% of the
				current year's tax liability in estimated payments or 100% of last year's
				liability provided that the preceding taxable year was a period of 12 months
				and a return was filed for the preceding taxable year. By submitting four equal
				quarterly payments totaling 100% of last year's tax liability, a taxpayer can
				ensure that no underpayment interest penalty will accrue, regardless of the
				current year's tax liability. Corporations that file the preceding year's
				return as an inactive corporation, or as a Subchapter S corporation, must
				submit 80% of the current year's tax liability in estimated payments if the
				$5,000 threshold is met.
15-31-501, MCA; IMP,
					 15-31-502,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.6 - Payment of Taxes › Rule 42.23.607 - COMPUTATION OF QUARTERLY ESTIMATED TAX UNDER-PAYMENT INTEREST

Current through Register Vol. 13, July 5, 2024
(1) Except as provided in (2) , a taxpayer is
				presumed to have earned income evenly throughout the year. Accordingly, if the
				tax liability is $5,000 or more at the end of the year, the taxpayer is
				required to make estimated tax payments as described in
				15-31-502, MCA. If the payments
				are not made in accordance with
				15-31-502, MCA, the taxpayer must
				compute the quarterly estimated tax underpayment interest on a form provided by
				the department.
(2) The provisions
				of (1) will not apply if the taxpayer can establish that it did not earn income
				evenly throughout the year. To do so, the taxpayer must show on the form
				provided by the department when the income was earned. Approval of the
				calculations shown on the form rests with the department. The department may
				request additional information to support the calculations.
(3) If estimated payments are required and
				those payments are insufficient, not submitted, or are not submitted timely,
				the underpayment interest provided in
				15-1-216, MCA, will be computed on
				the lessor of 80% of the current year's liability or 100% of last year's
				liability, provided that the last year was a period of 12 months and the
				corporation filed a return.
AUTH:
					 15-31-501, MCA; IMP:
					 15-1-216,
					 15-31-510
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.6 - Payment of Taxes › Rule 42.23.608 - BASIS FOR NOT WAIVING THE QUARTERLY ESTIMATED TAX UNDERPAYMENT INTEREST

Current through Register Vol. 13, July 5, 2024
(1) A taxpayer is not immune from the
				quarterly estimated payment requirement if the previous year's tax liability
				did not equal or exceed $5,000.
(2)
				A taxpayer is not immune from the quarterly estimated payment requirement
				simply because it did not know its tax liability until the end of the
				year.
(3) Lack of knowledge about
				the estimated payment requirement is not a basis for having the underpayment
				interest waived.
15-31-501, MCA; IMP,
					 15-31-502, 5-31-510,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.6 - Payment of Taxes › Rule 42.23.609 - SHORT PERIOD RETURNS

Current through Register Vol. 13, July 5, 2024
(1) Payments of
				estimated tax with respect to short taxable years are to be made at the times
				and in the amounts required for regular tax years as listed in
				15-31-502, MCA, except that any
				installment that is not paid before the 15th day of the last month of the short
				taxable year must be paid on that date. For example:
(a) Corporation X, a calendar year
				corporation, changes to a fiscal year starting September 1. Corporation X was
				required to make estimated payments for the short tax year covering the periods
				from January 1 through August 31. Corporation X was required to make two 25%
				installments of estimated tax, the first on or before April 15, and the second
				on or before June 15, and had to pay 50% of the estimated tax on or before
				August 15 (the 15th day of the last month of the short tax year), as the last
				installment.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.7 - Limited Liability Companies › Rule 42.23.701 - RECOGNITION OF A LIMITED LIABILITY COMPANY

Current through Register Vol. 13, July 5, 2024
(1)
				The Montana Limited Liability Company Act as codified in Title 35, chapter 8,
				MCA, is effective for tax periods beginning on or after October 1, 1993. The
				taxpayer must register as a limited liability company with the Montana
				secretary of state before being recognized as a limited liability company by
				the department.
Sec.
					 15-1-201, MCA; IMP, Title 35,
					 chapter 8, MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.7 - Limited Liability Companies › Rule 42.23.702 - TAXATION OF A LIMITED LIABILITY COMPANY

Current through Register Vol. 13, July 5, 2024
(1)
				The taxation of a limited liability company in Montana depends upon its federal
				classification as a corporation or a partnership as determined by the IRS,
				regardless of whether an entity is recognized as a limited liability company
				under the Montana Limited Liability Company Act. For example, a limited
				liability company may be formed in Montana with one member; however, in order
				to be taxed as a partnership for federal purposes, and consequently for Montana
				purposes, the limited liability company must have at least two members. If the
				limited liability company is taxed as a "C" or "S" corporation for federal tax
				purposes, then it must file the corresponding Montana corporate income tax
				return with the department as provided for under Title 15, chapter 31, MCA. If
				a limited liability company is treated as a partnership for federal tax
				purposes, then it must file a partnership return reflecting each member's share
				of the income/loss, and also, the members must file Montana individual income
				tax returns reflecting their share of the income/loss of the limited liability
				company. These returns are to be filed with the department as provided for
				under Title 15, chapter 30, MCA.
(2) A copy of the limited liability company's
				federal return must be attached with the tax return required for Montana
				purposes.
AUTH:
					 15-1-201,
					 15-30-2620,
					 15-31-501, MCA; IMP:
					 15-31-101,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.8 - Net Operating Losses › Rule 42.23.801 - NET OPERATING LOSSES

Current through Register Vol. 13, July 5, 2024
(1) The net
				operating loss deduction is allowed as provided in the rules contained in this
				subchapter.
(2)
(a) The term "net operating loss deduction"
				means the aggregate of the net operating loss carryovers plus the net operating
				loss carrybacks applicable to the taxable period.
(b) The term "net operating loss" means the
				excess of deductions over the gross income for a particular taxable period with
				the following modifications:
(i) No deduction
				is allowed for any net operating loss carryover or carryback from another year.
(ii) Any excess of percentage
				depletion over cost depletion must be added back to net income.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.8 - Net Operating Losses › Rule 42.23.802 - CARRYOVERS OF NET OPERATING LOSSES

Current through Register Vol. 13, July 5, 2024
(1) For
				taxable periods beginning before January 1, 2018, a net operating loss is
				carried back to the third preceding taxable period from which it was incurred.
				Any balance remaining must be carried to the second preceding taxable period,
				then to the first preceding taxable period, and then forward to the next seven
				succeeding taxable periods in the order of their occurrence.
(2) For taxable periods beginning after
				December 31, 2017, a net operating loss is carried back to the third preceding
				taxable period from which it was incurred. Any balance remaining must be
				carried to the second preceding taxable period, then to the first preceding
				taxable period, and then forward to the next ten succeeding taxable periods in
				the order of their occurrence. A net operating loss carryback provided in this
				subsection may not exceed $500,000 per taxable period. If a combined report
				that is filed includes more than one entity with Montana activity, the total
				net operating loss carryback for all entities cannot exceed $500,000 per
				taxable period.
(3) When a net
				operating loss exceeds the net income of the year to which it is carried, the
				net income for such year must be adjusted by making the following modifications
				to determine the unused portion of the net operating loss to be carried
				forward:
(a) No deduction is allowed for any
				net operating loss carryover or carryback from another year.
(b) Any excess of percentage depletion over
				cost depletion must be eliminated.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.8 - Net Operating Losses › Rule 42.23.803 - FILINGS IN CONNECTION WITH NET OPERATING LOSSES

Current through Register Vol. 13, July 5, 2024
(1) Every
				corporation claiming a net operating loss deduction for any taxable period must
				file with its return for such period a schedule showing in detail the
				computation of the net operating loss deduction claimed.
(2) Corporations that are members of a
				unitary group filing a single return must use intrastate apportionment to
				calculate the net operating loss and net operating loss deduction for each
				member of the unitary group that is engaged in business in the state. A net
				operating loss for one member of a unitary group cannot be carried back or
				carried over to offset the income of another member included in the unitary
				group.
(a) Each member of a unitary group
				engaged in business in this state must calculate its individual share of the
				unitary group's net operating loss by applying its individual apportionment
				factor to the net operating loss of the unitary group.
(b) For purposes of calculating the net
				operating loss deduction, each member of a unitary group engaged in business in
				this state must calculate its individual share of the unitary group's net
				income by applying its individual apportionment factor to the net income of the
				unitary group, then applying its individual net operating loss available as
				calculated in (a).
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.8 - Net Operating Losses › Rule 42.23.804 - TREATMENT OF MERGERS, CONSOLIDATIONS, AND REORGANIZATIONS

Current through Register Vol. 13, July 5, 2024
(1) In the case of
				a merger of corporations, the surviving corporation may not claim a net
				operating loss deduction for net operating losses incurred by any of the merged
				corporations prior to the date of merger.
(2) Similarly, in the case of a consolidation
				of corporations, the new corporate entity may not claim a net operating loss
				deduction for net operating losses incurred by the dissolved corporations prior
				to the date of consolidation..
(3)
				In the case of a corporate entity that has converted to a disregarded entity,
				no net operating loss deduction may be claimed for net operating losses
				incurred by the corporate entity prior to the date of conversion.
AUTH:
					 15-31-501, MCA; IMP:
					 15-31-114,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL › Subchapter 42.23.8 - Net Operating Losses › Rule 42.23.805 - TREATMENT OF NET OPERATING LOSSES SPANNING A CHANGE IN REPORTING METHODS

Current through Register Vol. 13, July 5, 2024
(1) For purposes of this rule:
(a) "combined year" means a taxable period in
				which a corporation filed a unitary combined report as set forth in ARM
				42.26.204;
(b) "water's-edge year" means a taxable
				period in which a corporation filed a valid water's-edge combined report as set
				forth in ARM
				42.26.301; and
(c) "separate company year" means a taxable
				period in which a corporation filed as a separate and distinct entity, not as
				part of a unitary group.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.24 - CORPORATION LICENSE TAX - SPECIAL › Subchapter 42.24.1 - Small Business Corporations › Rule 42.24.101 - QUALIFICATION TO BE A SMALL BUSINESS CORPORATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-201 and
					 15-31-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.24 - CORPORATION LICENSE TAX - SPECIAL › Subchapter 42.24.1 - Small Business Corporations › Rule 42.24.102 - ELECTION AS TO TAX TREATMENT (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.24 - CORPORATION LICENSE TAX - SPECIAL › Subchapter 42.24.1 - Small Business Corporations › Rule 42.24.103 - NOTIFICATION TO DEPARTMENT THAT THE FILING OF A FEDERAL RETURN DOES NOT CONSTITUTE AN ELECTION UNDER ARM 42.24.102(3) (b) (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.24 - CORPORATION LICENSE TAX - SPECIAL › Subchapter 42.24.1 - Small Business Corporations › Rule 42.24.104 - TIME OF MAKING ELECTION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.24 - CORPORATION LICENSE TAX - SPECIAL › Subchapter 42.24.1 - Small Business Corporations › Rule 42.24.105 - STATEMENT OF SHAREHOLDER CONSENT (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.24 - CORPORATION LICENSE TAX - SPECIAL › Subchapter 42.24.1 - Small Business Corporations › Rule 42.24.106 - CONSENT OF NEW SHAREHOLDERS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.24 - CORPORATION LICENSE TAX - SPECIAL › Subchapter 42.24.1 - Small Business Corporations › Rule 42.24.107 - REVOCATION OF ELECTION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.24 - CORPORATION LICENSE TAX - SPECIAL › Subchapter 42.24.1 - Small Business Corporations › Rule 42.24.108 - TERMINATION OF ELIGIBILITY (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.24 - CORPORATION LICENSE TAX - SPECIAL › Subchapter 42.24.1 - Small Business Corporations › Rule 42.24.121 - RETURN OF ELECTING CORPORATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.24 - CORPORATION LICENSE TAX - SPECIAL › Subchapter 42.24.1 - Small Business Corporations › Rule 42.24.122 - PAYMENT OF FEE BY CORPORATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.24 - CORPORATION LICENSE TAX - SPECIAL › Subchapter 42.24.1 - Small Business Corporations › Rule 42.24.123 - SHAREHOLDER RESPONSIBILITY AS TO CORPORATE INCOME (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.24 - CORPORATION LICENSE TAX - SPECIAL › Subchapter 42.24.2 - Financial Institutions › Rule 42.24.201 - TREATMENT OF INTEREST AND DIVIDENDS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-114,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.24 - CORPORATION LICENSE TAX - SPECIAL › Subchapter 42.24.2 - Financial Institutions › Rule 42.24.211 - DEPARTMENT TRANSMITTAL OF TAX REVENUE DERIVED FROM CERTAIN FINANCIAL INSTITUTIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-701,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.24 - CORPORATION LICENSE TAX - SPECIAL › Subchapter 42.24.2 - Financial Institutions › Rule 42.24.212 - ALLOCATION OF REVENUE WHEN BRANCH OFFICES EXIST (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-702,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.24 - CORPORATION LICENSE TAX - SPECIAL › Subchapter 42.24.2 - Financial Institutions › Rule 42.24.213 - REPORT ON BRANCH OFFICES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-702,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.24 - CORPORATION LICENSE TAX - SPECIAL › Subchapter 42.24.2 - Financial Institutions › Rule 42.24.214 - DETERMINATION OF ELIGIBLE TAXING JURISDICTIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-31-702,
					 MCA;