38.3.1005    EXCLUSION INAPPLICABLE IN CERTAIN PRINCIPAL BUSINESSES

(1) The exclusion for transportation incidental to a principal business, as provided in these rules, does not apply when:

(a) the principal business is waste landfilling and the transportation in question is transportation of waste; or

(b) the principal business is a transportation business (except nontransportation divisions of a principal transportation business) .

History: Sec. 69-12-201, MCA; IMP, Sec. 69-12-101, MCA; NEW, 1994 MAR p. 1711, Eff. 6/24/94.