(1) When considering whether transportation is incidental to a principal business the com-mission may consider any and all factors that have a reasonable bearing on the required ultimate determination of whether a principal business actually exists and whether the transportation activities in question are actually in furtherance of, in the scope of, and subordinate to the principal business. Factors that may be considered include any that are relevant and material and not duplicative or established with more certainty by a more appropriate means.Mont. Admin. r. 38.3.1003
NEW, 1994 MAR p. 1711, Eff. 6/24/94.Sec. 69-12-201, MCA; IMP, Sec. 69-12-101, MCA;