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 9/30/17)



pending adoptions:

Carryforward and Carryback Provisions of Corporate Net Operating Losses

Public Hearing: November 2, 2017
Comment Close:  November 13, 2017
Details:  42-2-984pro
Impact Determination


Allocation and Apportionment of Income of Multistate Corporate Taxpayers (HB 511); and
Method of Administering the Corporate Income Tax - Finnigan and Joyce Rules

Public Hearing:  November 2, 2017
Comment Close:  November 13, 2017
Details:  42-2-985pro
Impact Determination


Apportionment and Allocation of Income for Financial Institutions

Public Hearing:  November 2, 2017
Comment Close:  November 13, 2017
Details:  42-2-986pro
Impact Determination


Trended Depreciation Schedules for Valuing Property

Public Hearing:  November 2, 2017
Comment Close:  November 13, 2017
Details:  42-2-987pro
Impact Determination

 

recent Adoptions:

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

Adoption 42-2-982adp
Proposal 42-2-982pro
Impact Determination
 

Property Tax Assistance Programs

Adoption 42-2-980adp
Proposal 42-2-980pro
Impact Determination
 

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

Adoption 42-2-977adp
Proposal 2-2-977pro
Impact Determination
 

Employer Apprenticeship Tax Credit

Adoption 42-2-983adp
Proposal 42-2-983pro
Impact Determination


Tax Credits

Adoption 42-2-981adp
Proposal 42-2-981pro
Impact Determination
 

Income Tax Rules - Pass-Through Entities

Adoption 42-2-979adp
Proposal 42-2-979pro
Impact Determination
 

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

Adoption 42-2-978adp
Proposal 42-2-978pro
Impact Determination
 

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

Adoption 42-2-976adp
Proposal 42-2-976pro
Impact Determination
 

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

Adoption 42-2-975adp
Proposal 42-2-975pro
Impact Determination
 

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

Adoption 42-2-974adp
Proposal 42-2-974pro
Impact Determination

 

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