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Contact the Department's Rules Office


Laurie Logan
Phone: (406) 444-7905
E-Mail: lalogan@mt.gov

Montana Department of Revenue
PO Box 7701
Helena, MT 59604-7701
Fax: (406) 444-4375


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Request rulemaking notices by email: lalogan@mt.gov
 

ARM Title 42 (as published by the Secretary of State through 9/30/16)


Proposal Notices and Hearing Dates:

None at this time

 

PENDING ADOPTIONS:

Alcoholic Beverage Licenses - Premises Suitability Requirements and Conditions for Operating All Types

Proposal 42-2-967
SBI determination 967
 

Alcoholic Beverage Establishment Location Managers, Compliance with Laws and Rules, the Penalty Schedule, Consumer Promotions, and Contract Manufacturing

Proposal 42-2-968
SBI determination 968


recent Adoptions:
 

Agricultural Land Valuation

Adoption 42-2-966
Proposal 42-2-966
SBI determination 966

 

Trended Depreciation Schedules for Valuing Property

Adoption 42-2-965
Proposal 42-2-965
SBI determination 965
 

Property Reappraisal

Adoption 42-2-964
Proposal 42-2-964
SBI determination 964
 

Golf Course Valuation

Adoption 42-2-959 
Proposal notice 42-2-959
SBI determination 959


Corporate Income Tax

Adoption 42-2-960
Proposal 42-2-960
SBI determination 960

 

Pass-Through Entity Audit Adjustments and Computation of Composite Tax, and
Pension and Annuity Income Exclusions and Small Business Liability Funds

Adoption 42-2-962
Proposal 42-2-962
SBI determination 962
 

Application of Penalties and Interest and Reasonable Cause, and the Timeframe for Appealing Notices of Assessment

Adoption correction 42-2-963
Adoption 42-2-963
Proposal 42-2-963
SBI determination 963
 

Property Reappraisal, Appraisal Notices, and Agricultural Land Regions and Determinations (MTAB Ruling)

Adoption 42-2-956adp
Proposal amended 42-2-956
Proposal 42-2-956
SBI determination 956


Wage Withholding for State Income Tax

Adoption 42-2-961
Proposal 42-2-961
SBI determination 961
 

Nondisclosure of Property Owner Record Information

Adoption 42-2-958
Proposal 42-2-958
SBI determination 958
 

Tax Increment Finance Districts - URD, TEDD, and TIFD

Adoption 42-2-957
Proposal 42-2-957
SBI determination 957
 

Property Tax Assistance Programs

Adoption 42-2-955
Proposal 42-2-955
SBI determination 955
 

Alternative Business Office Hours in Qualified County Offices

Adoption 42-2-954
Proposal 42-2-954
SBI determination 954
 

Montana Ammunition Availability Act - Property Tax Exemption Applications

Adoption 42-2-953
Proposal 42-2-953
SBI determination 953
 

Previous rulemaking notices are available on the Secretary of State's Administrative Rules of Montana web page.