IDAPA 35.01.01.002 — INCORPORATION BY REFERENCE (RULE 002)

These rules incorporate by reference the following documents, which may be obtained from the main office of the
Tax Commission:
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01.
MTC Special Industry Regulations. These documents are found on the Multistate Tax
Commission (MTC) Website at http://www.mtc.gov/Uniformity/Adopted-Uniformity-Recommendations, or can be
obtained by contacting the MTC, 444 N. Capitol Street, NW, Suite 425, Washington, DC 20001. See Rules 580 and
581 of these rules.
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02.
MTC Recommended Formula for the Apportionment and Allocation of Net Income of
Financial Institutions. This rule incorporates the MTC Recommended Formula for the Apportionment and
Allocation of Net Income of Financial Institutions as adopted November 17, 1994. This document is found on the
MTC Website at http://www.mtc.gov/uploadedFiles/Multistate_Tax_Commission/Uniformity/Uniformity_Projects/
A_-_Z/FormulaforApportionmentofNetIncomeFinInst.pdf or can be obtained by contacting the MTC, 444 N. Capitol
Street, NW, Suite 425, Washington, DC 20001. See Rule 582 of these rules.
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