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42.16.101   TIME AND PLACE OF PAYMENT

This rule has been transferred.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-142, MCA; NEW, Eff. 12/31/72; AMD, 1982 MAR p. 14, Eff. 1/15/82; AMD and TRANS, to ARM 42.15.319, 2004 MAR p. 3153, Eff. 12/17/04.
42.16.102   DEFICIENCY ASSESSMENTS

This rule has been transferred.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-142, MCA; NEW, Eff. 12/31/72; AMD, 1982 MAR p. 14, Eff. 1/15/82; AMD and TRANS, to ARM 42.15.320, 2004 MAR p. 3153, Eff. 12/17/04.
42.16.103   JEOPARDY ASSESSMENTS

This rule has been transferred.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-204, 15-30-225 and 15-30-312, MCA; NEW, Eff. 12/31/72; AMD, 1982 MAR p. 14, Eff. 1/15/82; AMD and TRANS, to ARM 42.2.503, 2004 MAR p. 3153, Eff. 12/17/04.
42.16.104   INTEREST ON UNPAID TAX

This rule has been transferred.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-142, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 14, Eff. 1/15/82; AMD, 1992 MAR p. 2557, Eff. 11/26/92; AMD, 1994 MAR p. 2352, Eff. 8/12/94; AMD and TRANS, to ARM 42.2.505, 2004 MAR p. 3153, Eff. 12/17/04.
42.16.105   PENALTIES

This rule has been transferred.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-321, MCA; Eff. 12/31/72; AMD, Eff. 7/5/75; NEW, Eff. 7/5/75; AMD, 1982 MAR p. 14, Eff. 1/15/82; AMD, 1984 MAR p. 2031, Eff. 12/28/84; AMD and TRANS, to ARM 42.2.504, 2004 MAR p. 3153, Eff. 12/17/04.
42.16.106   COLLECTION OF DELINQUENT TAXES OR OTHER FUNDS THROUGH OFFSET PROCEDURES

This rule has been transferred.

History: Sec. 15-30-305, MCA; IMP, 15-30-310, MCA; NEW, 1985 MAR p. 2016, Eff. 12/27/85; AMD and TRANS, to ARM 42.2.520, 2004 MAR p. 3153, Eff. 12/17/04.
42.16.107   DEFINITIONS RELATING TO ADJUSTMENT OF JOINT RETURN

This rule has been repealed.

History: Sec. 17-4-110, MCA; IMP, Sec. 17-4-105(4), MCA; NEW, 1986 MAR p. 1026, Eff. 6/13/86; REP, 2004 MAR p. 3153, Eff. 12/17/04.
42.16.108   REQUEST FOR ADJUSTMENT OF JOINT RETURN

This rule has been transferred.

History: Sec. 17-4-110, MCA; IMP, Sec. 17-4-105(4), MCA; NEW, 1986 MAR p. 1026, Eff. 6/13/86; AMD and TRANS, to ARM 42.15.326, 2004 MAR p. 3153, Eff. 12/17/04.
42.16.109   STATEMENT REQUIRED FOR ADJUSTMENT OF JOINT RETURN

This rule has been transferred.

History: Sec. 17-4-110, MCA; IMP, Sec. 17-4-105(4), MCA; NEW, 1986 MAR p. 1026, Eff. 6/13/86; AMD and TRANS, to ARM 42.15.327, 2004 MAR p. 3153, Eff. 12/17/04.
42.16.111   REQUEST FOR RECONSIDERATION OF ASSESSMENT

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-147, MCA; Eff. 12/31/72; AMD, Eff. 11/3/75; AMD, 1982 MAR p. 14, Eff. 1/15/82; REP, 1991 MAR p. 2495, Eff. 12/13/91.
42.16.112   FORMAL HEARING ON REQUEST

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-147, MCA; Eff. 12/31/72; AMD, Eff. 11/3/75, AMD, 1982 MAR, p. 14, Eff. 1/15/82; REP, 1991 MAR p. 2495, Eff. 12/13/91.
42.16.113   APPLICATION FOR FORMAL HEARING

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-147, MCA; Eff. 12/31/72; AMD, Eff. 11/3/75; AMD, 1982 MAR p. 14, Eff. 1/15/82; REP, 1991 MAR p. 2495, Eff. 12/13/91.
42.16.114   CONTENTS OF APPLICATION

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-147, MCA; Eff. 12/31/72; AMD, Eff. 11/3/75; REP, 1991 MAR p. 2495, Eff. 12/13/91.
42.16.115   PROCESSING OF APPLICATION

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-147, MCA; Eff. 12/31/72; AMD, Eff. 11/3/75; AMD, 1982 MAR p. 14, Eff. 1/15/82; REP, 1991 MAR p. 2495, Eff. 12/13/91.
42.16.116   HEARING PROCEDURE

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-147, MCA; Eff. 12/31/72; AMD, Eff. 11/3/75; AMD, 1982 MAR p. 14, Eff. 1/15/82; REP, 1991 MAR p. 2495, Eff. 12/13/91.
42.16.117   TREATMENT OF EVIDENCE

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-147, MCA; Eff. 12/31/72; AMD, Eff. 11/3/75; AMD, Eff. 5/5/77; AMD, 1982 MAR p. 14, Eff. 1/15/82; REP, 1991 MAR p. 2495, Eff. 12/13/91.
42.16.118   SUBMISSION OF BRIEFS

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-147, MCA; Eff. 12/31/72; AMD, Eff. 11/3/75; REP, 1991 MAR p. 2495, Eff. 12/13/91.
42.16.119   DEPARTMENT DECISION

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-147, MCA; Eff. 12/31/72; AMD, Eff. 11/3/75; AMD, 1982 MAR p. 14, Eff. 1/15/82; REP, 1991 MAR p. 2495, Eff. 12/13/91.
42.16.131   REQUEST FOR REFUND

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-149, MCA; Eff. 12/31/72; AMD, Eff. 11/3/75; REP, 1991 MAR p. 2495, Eff. 12/13/91.
42.16.132   FORM OF CLAIM FOR REFUND

This rule has been transferred.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-149, MCA; Eff. 12/31/72; AMD and TRANS, to ARM 42.15.328, 2004 MAR p. 3153, Eff. 12/17/04.
42.16.133   CIRCUMSTANCES WHEN INTEREST IS NOT PAID ON REFUNDS

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-149, MCA; NEW, 1984 MAR p. 2031, Eff. 12/28/84; REP, 2004 MAR p. 3153, Eff. 12/17/04.
42.16.134   CIRCUMSTANCES WHEN INTEREST IS PAID ON REFUNDS

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-149, MCA; NEW, 1984 MAR p. 2031, Eff. 12/28/84; REP, 2004 MAR p. 3153, Eff. 12/17/04.
42.16.1101   ALTERNATIVE TAX

This rule has been transferred.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-105, MCA; Eff. 12/31/72; AMD, Eff. 11/3/75; TRANS, to ARM 42.15.119, 2004 MAR p. 3153, Eff. 12/17/04.
42.16.1104   EARNED INCOME DEFINITION

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-131, MCA; NEW, 1987 MAR p. 2243, Eff. 12/11/87; REP, 2004 MAR p. 3153, Eff. 12/17/04.
42.16.1111   COMPENSATION FOR PERSONAL SERVICES

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-131, MCA; Eff. 12/31/72; REP, 2004 MAR p. 3153, Eff. 12/17/04.
42.16.1112   TRAVEL EXPENSES

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-131, MCA; Eff. 12/31/72, AMD, 1982 MAR p. 2101, Eff. 11/25/82; REP, 2004 MAR p. 3153, Eff. 12/17/04.
42.16.1113   INCOME FROM INTANGIBLE PERSONAL PROPERTY

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-131, MCA; Eff. 11/3/75; AMD, 1983 MAR p. 1357, Eff. 9/30/83; REP, 2004 MAR p. 3153, Eff. 12/17/04.
42.16.1114   INCOME FROM TANGIBLE PERSONAL PROPERTY

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-131, MCA; Eff. 12/31/72; AMD, 1982 MAR, p. 14, Eff. 1/15/82; REP, 2004 MAR p. 3153, Eff. 12/17/04.
42.16.1115   INCOME ATTRIBUTABLE TO MULTISTATE ACTIVITIES

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-131, MCA; Eff. 12/31/72; AMD, Eff. 10/5/74; AMD, Eff. 11/3/75; AMD, 1982 MAR, p. 14, Eff. 1/15/82; AMD, 1982 MAR, p. 2102, Eff. 11/25/82; REP, 2004 MAR p. 3153, Eff. 12/17/04.
42.16.1116   SEPARATE ACCOUNTING METHODS

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-131, MCA; Eff. 12/31/72; AMD, 1982 MAR, p. 14, Eff. 1/15/82; REP, 1982 MAR, p. 2101, Eff. 11/25/82.
42.16.1117   APPORTIONMENT OF MULTISTATE INCOME

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP Sec. 15-30-131, MCA; Eff. 12/31/72; AMD, 1982 MAR, p. 14, Eff. 1/15/82; AMD, 1982 MAR, p. 2102, Eff. 11/25/82; REP, 2004 MAR p. 3153, Eff. 12/17/04.
42.16.1201   INTENT

This rule has been transferred.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; AMD, 2002 MAR p. 3708, Eff. 12/27/02; TRANS, to ARM 42.15.120, 2004 MAR p. 3153, Eff. 12/17/04.
42.16.1202   DEFINITIONS

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1203   TWO OR MORE BUSINESSES OF A SINGLE TAXPAYER

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1204   BUSINESS AND NONBUSINESS INCOME DEFINED

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1205   DETERMINATION OF BUSINESS AND NONBUSINESS INCOME

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1206   TAXABLE IN ANOTHER STATE

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1207   APPORTIONMENT FORMULA

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1208   PROPERTY FACTOR IN GENERAL

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1209   PROPERTY USED FOR THE PRODUCTION OF BUSINESS INCOME

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1210   CONSISTENCY IN REPORTING WITH RESPECT TO PROPERTY

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1211   NUMERATOR OF PROPERTY FACTOR

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1212   VALUATION OF OWNED PROPERTY

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1213   VALUATION OF RENTED PROPERTY

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1214   AVERAGING PROPERTY VALUES

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1215   PAYROLL FACTOR IN GENERAL

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1216   CONSISTENCY IN REPORTING WITH RESPECT TO PAYROLL

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1217   DENOMINATOR OF PAYROLL FACTOR

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1218   NUMERATOR OF PAYROLL FACTOR

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1219   SALES FACTOR IN GENERAL

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1220   CONSISTENCY IN REPORTING WITH RESPECT TO SALES

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1221   DENOMINATOR OF SALES FACTOR

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1222   NUMERATOR OF SALES FACTOR

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1223   SALES OF TANGIBLE PERSONAL PROPERTY

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1224   SALES OF TANGIBLE PERSONAL PROPERTY TO FEDERAL GOVERNMENT

This rule has been repealed.

History: 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1225   SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1226   SPECIAL APPORTIONMENT AND ALLOCATION COMPU-TATIONS

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1227   SPECIAL COMPUTATIONS RELATED TO PROPERTY FACTOR

This rule has been repealed.

History: 15-30-305, MCA; IMP; Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1228   SPECIAL COMPUTATIONS RELATED TO SALES FACTOR

This rule has been repealed.

History: 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
42.16.1229   SPECIAL COMPUTATIONS RELATED TO FREIGHT AND PASSENGER CARRIERS

This rule has been repealed.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.