1. (1) The numerator of the receipts factor is the taxpayer's total revenue ton-miles occurring within this state during the year.
2. (2) The denominator of the receipts factor is the taxpayer's total revenue ton-miles occurring everywhere during the year.

3. (3) Th

   e requirements of this rule are

   effective for tax years beginning after December 31, 2022.

Authorizing statute(s): 15-1-201, 15-31-313, 15-31-501, MCA

Implementing statute(s): 15-1-601, 15-31-305, 15-31-310, 15-31-311, 15-31-312, MCA

History: NEW, 1982 MAR p. 104, Eff. 1/29/82; AMD, 1993 MAR p. 572, Eff. 4/16/93; TRANS, from 42.26.269 and AMD, 2001 MAR p. 2469, Eff. 12/21/01; AMD, 2017 MAR p. 2328, Eff. 1/1/18; AMD, 2023 MAR p. 45, Eff. 1/14/23.