Admin. R. Mont. 42.26.246 – Numerator of Receipts Factor - Sale, Rental, Lease, or License of Real Property | Midpage
Rule 42.26.246
Admin. R. Mont. 42.26.246
Numerator of Receipts Factor - Sale, Rental, Lease, or License of Real Property
Effective Jan 1, 2018Authorizing statute(s): 15-1-201; Implementing statute(s): -313, MCAState of Montana
(1) In the case of a sale, rental, lease, or license of real property, the receipts from the sale are in Montana if and to the extent that the property is in Montana.
Authorizing statute(s): 15-1-201
Implementing statute(s): -313, MCA
History: IMP, 15-1-601, 15-31-310, 15-31-311, 15-31-312, MCA; NEW, 2017 MAR p. 2328, Eff. 1/1/18.