1. (1) The exclusion for transportation incidental to a principal business, as provided in these rules, does not apply when:

   1. (a) the principal business is waste landfilling and the transportation in question is transportation of waste; or
   2. (b) the principal business is a transportation business (except nontransportation divisions of a principal transportation business) .

Authorizing statute(s): Sec. 69-12-201, MCA

Implementing statute(s): Sec. 69-12-101, MCA

History: NEW, 1994 MAR p. 1711, Eff. 6/24/94.