Rule 42.21.116 - EXEMPT INTANGIBLE PERSONAL PROPERTY DEDUCTION FOR COMMERCIAL AND INDUSTRIAL PROPERTY(1) The value of exempt intangible personal property will be for the amount stated in the taxpayer's accounting records subject to review and verification by the department.Mont. Admin. r. 42.21.116
NEW, 1999 MAR p. 2909, Eff. 12/17/99; AMD, 2006 MAR p. 3108, Eff. 12/22/06; AMD, 2013 MAR p. 2440, Eff. 12/27/13.15-1-201, MCA; IMP, 15-6-138, 15-6-218, MCA;