- (1) Working papers shall include information respecting any stock dividends, stock splits or changes in par or stated value during five-year period preceding the date of the most recently available balance sheet and by months for the 12 month test period.
Authorizing statute(s): Sec. 69-3-103, MCA
Implementing statute(s): Sec. 69-2-101, MCA
History: NEW, Eff. 7/5/77.