Text/HTML

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


 Text/HTML

Sign Up to Receive Rulemaking Notices by Email


ARM Title 42 (as published by the Secretary of State through 6/30/17)


Proposal Notices 

Income Tax Rules - Calculating the Elderly Homeowner/Renter Tax Credit

Public Hearing:  September 28, 2017
Comment Close:  October 11, 2017
Details:  MAR 42-2-978pro
Impact Determination
 

Income Tax Rules - Pass-Through Entities

Public Hearing:  September 28, 2017
Comment Close:  October 11, 2017
Details:  MAR 42-2-979pro
Impact Determination
 

Property Tax Assistance Programs

Public Hearing:  October 12, 2017
Comment Close:  October 24, 2017
Details:  MAR 42-2-980pro
Impact Determination
 

Tax Credits

Public Hearing:  October 12, 2017
Comment Close:  October 24, 2017
Details:  MAR 42-2-981pro
Impact Determination

Coal Valuation for Coal Gross Proceeds and Coal Severance Tax on Coal Production

Public Hearing:  October 12, 2017
Comment Close:  October 24, 2017
Details:  MAR 42-2-982pro
Impact Determination
 

Employer Apprenticeship Tax Credit

Public Hearing:  October 12, 2017
Comment Close:  October 24, 2017
Details:  MAR 42-2-983pro
Impact Determination
 

pending adoptions

Liquor Rules - Conditions for Operating a Brewery, Production Threshold, Beer Reporting Requirements

Public Hearing:  August 24, 2017
Comment Close:  September 5, 2017
Details:  MAR 42-2-974pro
Impact Determination
 

Property Rules - PTAP, Exemptions for Veterans' Organizations, Notifications to Counties, Condominium/Townhome Valuation

Public Hearing:  September 7, 2017
Comment Close:  September 20, 2017
Details:  MAR 42-2-976pro
Impact Determination
 

Property Rules - Deadlines for Classification and Appraisal Reviews, Consideration of Sales Price and Fee Appraisals

Public Hearing:  September 11, 2017
Comment Close:  September 21, 2017
Details:  MAR 42-2-975pro
Impact Determination
 

Property Rules - Land Classification, Natural Disaster Reduction, Forest Land Eligibility

Public Hearing:  September 11, 2017
Comment Close:  September 21, 2017
Details:  MAR 42-2-977pro
Impact Determination

 

recent Adoptions

Income Tax Rule - Military Salary Exclusion

Adoption 42-2-973adp
Proposal 42-2-973pro
Impact Determination
 

Property Rules - Tax Exemptions (Nonfossil Energy), Taxable Rate Reductions, Tax Lien Notifications

Adoption 42-2-972adp
Proposal 42-2-972pro
Impact Determination
 

Property Rules - Livestock Reporting and Per Capita Fees - Honey Bees

Adoption 42-2-971adp
Proposal 42-2-971pro
Impact Determination
 

Taxation of Internet Revenue

Adoption 42-2-970adp
Proposal 42-2-970pro
 

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