1. (1) The taxpayer must maintain the records necessary to arrive at departures by type of aircraft as used in these regulations. Such records are to be subject to review by the respective state taxing authorities or their agents.

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

Implementing statute(s): Sec. 15-1-601, 15-31-301, and 15-31-312, MCA

History: NEW, 1988 MAR p. 401, Eff. 2/26/88; TRANS, from 42.26.285, 2001 MAR p. 2469, Eff. 12/21/01.