Admin. R. Mont. 42.26.243
Denominator of Payroll Factor
Effective Dec 21, 2001Authorizing statute(s): 15-1-201, 15-31-313, and 15-31-501, MCA; Implementing statute(s): 15-1-601, 15-31-305, 15-31-308, and 15-31-309, MCAState of Montana
- (1) The denominator of the payroll factor is the total compensation paid everywhere during the tax period. Accordingly, the compensation paid to employees whose services are performed entirely in State C where the taxpayer is immune from taxation for example, by Public Law 86-272, are included in the denominator of the payroll factor.
Authorizing statute(s): 15-1-201, 15-31-313, and 15-31-501, MCA
Implementing statute(s): 15-1-601, 15-31-305, 15-31-308, and 15-31-309, MCA
History: NEW, Eff. 1/2/77; AMD, 1979 MAR p. 1691, Eff. 12/28/79; AMD, 2001 MAR p. 2469, Eff. 12/21/01.