1. (1) Electing corporations may be required to file the domestic disclosure spreadsheet within six months of filing the federal income tax return. The disclosure spreadsheet filing must be accomplished on forms prescribed by the department.

Authorizing statute(s): Sec. 15-31-501, MCA

Implementing statute(s): Sec. 15-31-326, MCA

History: NEW, 1988 MAR p. 278, Eff. 2/12/88; AMD, 1993 MAR p. 572, Eff. 4/16/93; TRANS, from 42.26.217 and AMD, 2001 MAR p. 2469, Eff. 12/21/01.