Montana Department of Revenue

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Revenue and Transportation Interim Committee 2011-2012

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The Revenue and Transportation Committee is a 12-member, joint bipartisan committee of the Legislature that meets between legislative sessions. It has administrative rule review, draft legislation review, program evaluation, and monitoring responsibilities for the Montana Department of Revenue and the Montana Department of Transportation.

The committee also conducts interim studies and generally reviews matters related to taxation and transportation.

The Department of Revenue provides a series of reports to each meeting of the Committee and these reports are included below.

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November 19, 2012

• Agenda
• Ratio Study Analysis  

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November 2012

·         County by County Estimated Tax Shift

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September 13 and 14, 2012

• Agenda
• Agency Bill Drafts 
  • DOR Bill to Make Nonprofit Tax Records Public
  • DOR Bill to Standardize Individual Liability for Trust Taxes
  •      Spreadsheet to Illustrate Trust Taxes    
  • DOR Tax Haven Bill
  • DOR Bill to License Brew On Premises Establishments
  • DOR Bill to Eliminate Errors in Calculation of Local Government Fees
• Director's Report 
  • Oil and Gas Production Tax Comparison:  Montana and North Dakota (updated 11-08-12)
  • Demographic Trends and the Income Tax
  • Liquor Control Division Update:  Rules and Bottle Clubs
  • Response to Petroleum Association Representative
  •      CHS, Inc.
  •      Response to Petroleum Association Representative: Charts
  •      ConocoPhillips Company
  • Reply to Juras Report
  •      Reply to Juras Report: Impact of AT&T Acquiring Alltel's Montana Assets 
  •      Reply to Juras Report: Telecommunications
  •      Reply to Juras Report: Bakken Pipeline Project Location
  • Estimated Tax Shift Caused by Juras/Cablevision Recommendations and Refinery Protests for Select Counties and Cities in Montana (Partial Analysis)
• SB 372 - Lower Business Equipment Tax  

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August 21, 2012 - Updated Property Tax Shift Information

• Public Letters

o    To Yellowstone County Commissioners

o    To Billings Mayor 

 

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July 19 and 20, 2012

• Agenda
  • Biodiesel Credit Report
• Director's Report 
  • Alltel Decision and Telecommunications Revenue
  •      Fiscal History of Telecommunications Tax    
  • Litigation Cases
  •      Estimated Property Tax Shift
  • SB372 Update
  • Natural Resource Study
  • Audit Compliance Update
  • Tax Season Information Update
• DOR Legislative Proposals 
  • Improve the Transparency of Property Tax Administration with a Two-Year Revaluation/Reappraisal for Property Classes 3, 4, and 10 (Replacing the Six-Year Reappraisal Cycle
  • Corporate Income Tax - Tax Havens
  • Nonprofit Tax Information
  • Allow for Electronic Service of Notices of Levy and Writs of Execution
  • Allow for Recording the Notice of State Tax Lien with the Secretary of State
  • Married Filing Separate Disclosure Solution
  • Create Individual Liability for Trust Taxes
  • Eliminate Errors in the Calculation of Taxes, Fees, and Assessments to the Local Government
  • Simplify Connoisseur Tax 
  • Equal Treatment of Licensees Under Liquor Control Penalty Statute MCA 16-4-406
  • Clarify Existing Agency Liquor Store Laws
  • Add a License Type for New Growing Business Model - Brew On Premise 
  • Allow De Minimus Refund of Abandoned Property on Closed Estates  
  • Clarify the Distribution of In-State Lodging Taxes Paid by State Agencies 
• Tax Haven Report 
  • The Department Tax Haven Recommendations
  • Report
  • Report by Dr. McIntyre
• HJR 13 Study
  • DOR is a Unitary Business  

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April 26, 2012

• Agenda

• Qualified Endowment Credit Report (MCA, 15-1-230)
• 2012 Income Tax Season Data    

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February 16 and 17, 2012

• Agenda
• SJR17 Centrally Assessed Study 
  • Analysis of Property Value Tables 1999-2011
  • Centrally Assessed Memo
  • Information Request from Senator Peterson
  • Summary of Assessed Values of the Top 25 Industrial Companies
• SJR23 Tax Exemption Study
  • Exemption Application 2003-2011
  • Business Equipment Tax Exemption Memo
• Tax Increment Financing (TIF)
  • Cover Memo for TIFD Questions
  • Yellowstone TIFD Calculation Issue
  • Yellowstone TIFD Allocation of Unused Increment Revenue
• Director's Report
  • MT Tax Form 2
  • MT Tax Form 2M
  • MT Tax Form 2EZ
  • Judicial Court Case - Musselshell County versus Lewis and Clark County
  • 2004 Tax Forms
• Penalty and Interest Bill Draft
  • Penalty and Interest Bill Draft Fiscal Analysis  

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December 8 and 9, 2011

• Agenda
  • Capitalization Rate Overview Centrally Assessed Properties
  • Electronic Filing Options
  • HB123
  • Income Tax Form Update and Married Filing Separate Form and Instructions 
  • Lucas Case Status
  • Overview of Case Law of Centrally Assessed Property Taxes SJR17 Study
  • Tax Season Filing Statistics - Paper vs Electronic
  • Trends in Property Taxation Related to SJR17 Study
  • Withholding Through November

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September 26 and 27, 2011

• Agenda
  • DOR Principles and Practices 
  • 2011 Unclaimed Property Insert Schedule 
  • How to Claim Abandoned Property 
  • Unclaimed Property DOR
  • MissingMoney.com
  • BIT Audit Surveys
  • DOR Kudos and Compliments
  • Oil and Gas Distribution Detail 
  • SB372 Trigger Calculation
  • Litigation and Appeals Update
  • Centrally Assessed and Industrial Properties
  • Property Tax Exemptions for Seven Most Populous Counties 2006-2011
  • Analysis of 2003 Interim Study  

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June 16, 2011

• June 16 Agenda
  • Implementation of Selected 2011 Legislation
  • DOR Flood Relief Response
  • State District Court Decision in Verizon Case
  • MT supreme Court Decision in Pacificorp Case

 

Last updated 12/3/2012 1:35:13 PM