Admin. R. Mont. 42.21.116 – Exempt Intangible Personal Property Deduction for Commercial and Industrial Property | Midpage
Rule 42.21.116
Admin. R. Mont. 42.21.116
Exempt Intangible Personal Property Deduction for Commercial and Industrial Property
Effective Dec 27, 2013Authorizing statute(s): 15-1-201, MCA; Implementing statute(s): 15-6-138, 15-6-218, MCAState of Montana
(1) The value of exempt intangible personal property will be for the amount stated in the taxpayer's accounting records subject to review and verification by the department.
Authorizing statute(s): 15-1-201, MCA
Implementing statute(s): 15-6-138, 15-6-218, MCA
History: NEW, 1999 MAR p. 2909, Eff. 12/17/99; AMD, 2006 MAR p. 3108, Eff. 12/22/06; AMD, 2013 MAR p. 2440, Eff. 12/27/13.