indexMontana Department of Revenue - Home/indexRevenue - DORsite://Revenue - DOR/indexReview GrouptitleAlignstartseparate-h1falsepage-sitemain-revenuenavyesinclude-breadcrumbsnoResponsibilityMatters/ResponsibilityMattersRevenue - DORsite://Revenue - DOR/ResponsibilityMatterscustom-breadcrumb-textscholarship/ResponsibilityMatters/scholarshipRevenue - DORsite://Revenue - DOR/ResponsibilityMatters/scholarshipcustom-breadcrumb-textindexindex/ResponsibilityMatters/scholarship/indexRevenue - DORsite://Revenue - DOR/ResponsibilityMatters/scholarship/indexReview GrouptitleAligncenterseparate-h1falsepage-siteresponsibility-mattersnavyesinclude-breadcrumbsyes2024-alcohol-responsibility-matters-scholarship2024 Alcohol Responsibility Matters Scholarship/ResponsibilityMatters/scholarship/2024-alcohol-responsibility-matters-scholarshipRevenue - DORsite://Revenue - DOR/ResponsibilityMatters/scholarship/2024-alcohol-responsibility-matters-scholarshipReview GrouptitleAligncenterseparate-h1falsepage-siteresponsibility-mattersnavyesinclude-breadcrumbsyes2025-alcohol-responsibility-matters-scholarship2025 Alcohol Responsibility Matters Scholarship/ResponsibilityMatters/scholarship/2025-alcohol-responsibility-matters-scholarshipRevenue - 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DORsite://Revenue - DOR/news/recent-news/article_sourcecustom-breadcrumb-textLivestock-Reports-and-Payments-20251738779300000Livestock Reports and Payments 2025/news/recent-news/Livestock-Reports-and-Payments-2025Revenue - DORsite://Revenue - DOR/news/recent-news/Livestock-Reports-and-Payments-2025include-breadcrumbsyesrssrss/news/recent-news/rssRevenue - DORsite://Revenue - DOR/news/recent-news/rsscustom-breadcrumb-textUnclaimed-Property-Day-is-Back-Returning-Money-to-MontanansUnclaimed Property Day is Back Returning Money to Montanans/news/recent-news/Unclaimed-Property-Day-is-Back-Returning-Money-to-MontanansRevenue - DORsite://Revenue - DOR/news/recent-news/Unclaimed-Property-Day-is-Back-Returning-Money-to-MontanansReview GrouptitleAlignstartseparate-h1falsepage-sitemain-revenuenavnoinclude-breadcrumbsyesUpdated-Instructions-SALT-Cap1738593600000Updated Instructions SALT Cap/news/recent-news/Updated-Instructions-SALT-CapRevenue - DORsite://Revenue - DOR/news/recent-news/Updated-Instructions-SALT-Capinclude-breadcrumbsyesABCD-Fake-ID-Campaign1733340000000ABCD Fake ID Campaign/news/recent-news/ABCD-Fake-ID-CampaignRevenue - DORsite://Revenue - DOR/news/recent-news/ABCD-Fake-ID-Campaigninclude-breadcrumbsyesABCD-Scholarships-20251732314300000ABCD’s 2nd Annual Scholarship/news/recent-news/ABCD-Scholarships-2025Revenue - DORsite://Revenue - DOR/news/recent-news/ABCD-Scholarships-2025include-breadcrumbsyes2025-montana-tax-withholdingCheck and Update Your 2025 Montana Tax Withholding/news/recent-news/2025-montana-tax-withholdingRevenue - DORsite://Revenue - DOR/news/recent-news/2025-montana-tax-withholdingReview GrouptitleAlignstartseparate-h1falsepage-sitemain-revenuenavyesinclude-breadcrumbsyestax-simplification-changes-in-effect1741363200000Tax Simplification Changes Now in Effect for Montana/news/recent-news/tax-simplification-changes-in-effectRevenue - DORsite://Revenue - DOR/news/recent-news/tax-simplification-changes-in-effectinclude-breadcrumbsyespublic-comment-open-cap-rate-20251741932000000Public Comment Period Open for 2025 Capitalization Rates/news/recent-news/public-comment-open-cap-rate-2025Revenue - DORsite://Revenue - DOR/news/recent-news/public-comment-open-cap-rate-2025include-breadcrumbsyesABCD-2025-Scholarship-Winners1742968800000ABCD Announces 2025 Scholarship Winners/news/recent-news/ABCD-2025-Scholarship-WinnersRevenue - DORsite://Revenue - DOR/news/recent-news/ABCD-2025-Scholarship-Winnersinclude-breadcrumbsyesinformation-about-the-transition-election1742968800000information about the transition election/news/recent-news/information-about-the-transition-electionRevenue - DORsite://Revenue - DOR/news/recent-news/information-about-the-transition-electioninclude-breadcrumbsyescannabis-control-division-may-2025-newsletter1746639000000May 2025 Newsletter/news/recent-news/cannabis-control-division-may-2025-newsletterRevenue - DORsite://Revenue - DOR/news/recent-news/cannabis-control-division-may-2025-newsletterinclude-breadcrumbsyes20212021/news/2021Revenue - DORsite://Revenue - DOR/news/2021custom-breadcrumb-textarticle_sourcearticles/news/2021/article_sourceRevenue - DORsite://Revenue - DOR/news/2021/article_sourcecustom-breadcrumb-textrssrss/news/2021/rssRevenue - DORsite://Revenue - DOR/news/2021/rsscustom-breadcrumb-textcannabis-control-divisions-november-newsletter

Happy November from the Cannabis Control Division (CCD)! In this edition, you will read about the following: Rules Updates Local Regulations Fire and Code Outdoor Grows, Hoop Houses, and Green Houses Background Checks December Renewals Listening Session

1636354800000Cannabis Control Division’s November 2021 Newsletter /news/2021/cannabis-control-divisions-november-newsletterRevenue - DORsite://Revenue - DOR/news/2021/cannabis-control-divisions-november-newsletterinclude-breadcrumbsyeshello-from-the-cannabis-control-division

Hello from the Cannabis Control Division (CCD)! With changes ahead, we recognize the importance of consistent and frequent communication from the division to the industry. Be on the lookout for more communications in this format. Like you, staff within the CCD have been busy planning and preparing for the months ahead. Through this work, we are excited to continue to maintain our collaborative relationship, and want to remind you that we are available for any questions or concerns you may have during this transition period.

1633068000000Hello from the Cannabis Control Division!/news/2021/hello-from-the-cannabis-control-divisionRevenue - DORsite://Revenue - DOR/news/2021/hello-from-the-cannabis-control-divisioninclude-breadcrumbsyesrulemaking-filings-12-22-2021

Adoption Notices MAR No. 42-1033 Notice of adoption of New Rules I through XV pertaining to the Montana Marijuana Regulation and Taxation Act Comments were received; changes were made Effective Date of Rules: January 1, 2022

1640156400000Notice of Department Rulemaking Filing/news/2021/rulemaking-filings-12-22-2021Revenue - DORsite://Revenue - DOR/news/2021/rulemaking-filings-12-22-2021include-breadcrumbsyesdecember-2021-ccd

Happy December from the Cannabis Control Division (CCD)! In this edition, you will read about the following: New Inspectors New Cannabis Education Specialist Welcome Packet Red and Green County Information Transition from Complia to the TransAction Portal Fire and Building Code Requirements Scams Important Reminders

1638774000000December 2021 Updates from the Cannabis Control Division/news/2021/december-2021-ccdRevenue - DORsite://Revenue - DOR/news/2021/december-2021-ccdinclude-breadcrumbsyes20222022/news/2022Revenue - DORsite://Revenue - DOR/news/2022custom-breadcrumb-textrulemaking-notices-for-april-15-2022

MAR 42-1049 Proposal Notice MAR 42-1049 – pertaining to department processing and remittance of local-option marijuana excise tax collections to localities Public Hearing May 9, 2022 Comment Deadline May 16, 2022

1650002400000Department Rulemaking Notices for April 15, 2022/news/2022/rulemaking-notices-for-april-15-2022Revenue - DORsite://Revenue - DOR/news/2022/rulemaking-notices-for-april-15-2022include-breadcrumbsyesdepartment-rulemaking-actions-for-august-5-2022

Proposal Notices

1659679200000Department Rulemaking Actions for August 5, 2022/news/2022/department-rulemaking-actions-for-august-5-2022Revenue - DORsite://Revenue - DOR/news/2022/department-rulemaking-actions-for-august-5-2022include-breadcrumbsyesdepartment-rulemaking-filing-for-july-22-2022

Proposal Notices

1658469600000department-rulemaking-filing-for-july-22-2022/news/2022/department-rulemaking-filing-for-july-22-2022Revenue - DORsite://Revenue - DOR/news/2022/department-rulemaking-filing-for-july-22-2022include-breadcrumbsyesdepartment-of-revenue-rulemaking-actions-for-june-10-2022

Adoption Notice

1654754400000Department of Revenue Rulemaking Actions for June 10, 2022/news/2022/department-of-revenue-rulemaking-actions-for-june-10-2022Revenue - DORsite://Revenue - DOR/news/2022/department-of-revenue-rulemaking-actions-for-june-10-2022include-breadcrumbsyesdepartment-of-revenue-rulemaking-actions-for-may-27-2022

Proposal Notice

1653631200000Department of Revenue Rulemaking Actions for May 27, 2022/news/2022/department-of-revenue-rulemaking-actions-for-may-27-2022Revenue - DORsite://Revenue - DOR/news/2022/department-of-revenue-rulemaking-actions-for-may-27-2022include-breadcrumbsyesmontana-residency-guidemontana-residency-guide/news/2022/montana-residency-guideRevenue - DORsite://Revenue - DOR/news/2022/montana-residency-guideReview GrouptitleAlignstartseparate-h1falsepage-sitemain-revenuenavyesinclude-breadcrumbsyesarticle_sourcearticles/news/2022/article_sourceRevenue - DORsite://Revenue - DOR/news/2022/article_sourcecustom-breadcrumb-textrulemaking-notificationsDepartment of Revenue Rulemaking Notifications for April 29, 2022/news/2022/rulemaking-notificationsRevenue - DORsite://Revenue - DOR/news/2022/rulemaking-notificationsReview GrouptitleAlignstartseparate-h1falsepage-sitemain-revenuenavyesinclude-breadcrumbsyesrssrss/news/2022/rssRevenue - DORsite://Revenue - DOR/news/2022/rsscustom-breadcrumb-textrulemaking-actions-for-february-25-2022

Proposal Notice MAR 42-1048pro – pertaining to marijuana and marijuana products packaging and labeling application and approval process

1645772400000Rulemaking Actions for February 25, 2022/news/2022/rulemaking-actions-for-february-25-2022Revenue - DORsite://Revenue - DOR/news/2022/rulemaking-actions-for-february-25-2022include-breadcrumbsyesnews-article

MAR 42-1049 Proposal Notice MAR 42-1049 – pertaining to department processing and remittance of local-option marijuana excise tax collections to localities

16500024000001764054000000/news/2022/news-articleRevenue - DORsite://Revenue - DOR/news/2022/news-articleinclude-breadcrumbsyesrulemaking-2022-03-25

Adoption Notices MAR 42-1047 – pertaining to former DPHHS regulations for failed laboratory test samples

16481880000001764054000000Department Rulemaking Actions for March 25, 2022/news/2022/rulemaking-2022-03-25Revenue - DORsite://Revenue - DOR/news/2022/rulemaking-2022-03-25include-breadcrumbsyescannabis-control-division-april-newsletter

Video Surveillance Each marijuana business shall install a video monitoring system that must, at a minimum: (a) allow for the transmission and storage, by digital means, of a video feed that displays the interior and exterior of the cannabis establishment; and, (b) be capable of being recorded as prescribed by the department. All provisions of ARM 42.39.121 shall be in place by April 1, 2022.

1649179380000Cannabis Control Division April Newsletter/news/2022/cannabis-control-division-april-newsletterRevenue - DORsite://Revenue - DOR/news/2022/cannabis-control-division-april-newsletterinclude-breadcrumbsyesCannabis-Control-Division-February-Newsletter

Renewal Application Process Changes Licensees should be aware of changes to the renewal application process in ARM 42.39.107. Some of those changes include: Renewal applications must be submitted at least 60 days prior to the expiration date of the license. If a renewal application is received less than 60 days prior to license expiration, the department will process the application, but the licensee assumes the risk and responsibility of having to suspend operations until the department processes and approves the renewal application. The department will not consider a renewal application received after the license or endorsement expiration date, in which case the license will lapse. The department will not amend or extend a licensee’s expiration date unless the licensee can demonstrate that its failure to timely submit a renewal application was due to circumstances beyond its control.

1644431520000cannabis-control-division-february-newsletter/news/2022/Cannabis-Control-Division-February-NewsletterRevenue - DORsite://Revenue - DOR/news/2022/Cannabis-Control-Division-February-Newsletterinclude-breadcrumbsyescannabis-control-division-january-newsletter

Happy New Year from the Cannabis Control Division (CCD)! Thank you all for a successful transition into the adult-use market. We appreciate your patience with us as we move forward. As always, please feel free to contact the CCD with any questions or concerns.

1642531620000cannabis-control-division-january-newsletter/news/2022/cannabis-control-division-january-newsletterRevenue - DORsite://Revenue - DOR/news/2022/cannabis-control-division-january-newsletterinclude-breadcrumbsyescannabis-control-division-december-newsletter

In this month’s newsletter, learn more about the following: Organizational chart for marijuana licensee renewals Reminder: adult sales and acceptable forms of ID TAP email and communications permissions Exit packages Reminder: finalize sales daily Dispensaries may offer gift cards for sale

1669920660000Cannabis Control Division December Newsletter/news/2022/cannabis-control-division-december-newsletterRevenue - DORsite://Revenue - DOR/news/2022/cannabis-control-division-december-newsletterinclude-breadcrumbsyescannabis-control-division-november-newsletter

In this month’s newsletter, learn more about the following: Transporter license requirements Reminder regarding custom labels Cannabis testing Fraudulent activities against marijuana businesses Reminder regarding license renewal timing

1667282400000cannabis-control-division-november-newsletter/news/2022/cannabis-control-division-november-newsletterRevenue - DORsite://Revenue - DOR/news/2022/cannabis-control-division-november-newsletterinclude-breadcrumbsyescannabis-control-division-october-newsletter

In this month’s newsletter: Minors and dispensaries Know before you grow Trade shows and community events Alcohol at licensed premises

1664776800000cannabis-control-division-october-newsletter/news/2022/cannabis-control-division-october-newsletterRevenue - DORsite://Revenue - DOR/news/2022/cannabis-control-division-october-newsletterinclude-breadcrumbsyescannabis-control-division-september-newsletter

In this month’s newsletter, learn more about the following: CCD call center options updated Reminder: filing requirement for $0 return Updated generic labeling templates

1662098400000cannabis-control-division-september-newsletter/news/2022/cannabis-control-division-september-newsletterRevenue - DORsite://Revenue - DOR/news/2022/cannabis-control-division-september-newsletterinclude-breadcrumbsyescannabis-control-division-august-newsletter

In this month’s newsletter, learn more about the following: Clarification regarding curbside service and delivery Cyberattacks — how they can affect your business and protective strategies Renewal timing Product packaging and labeling changes after department approval Post inspection report Guide to submitting Statement of Deficiencies Response Edible guideline: branded products

1660543200000Cannabis Control Division August Newsletter/news/2022/cannabis-control-division-august-newsletterRevenue - DORsite://Revenue - DOR/news/2022/cannabis-control-division-august-newsletterinclude-breadcrumbsyescannabis-control-division-july-newsletter

In this month’s newsletter, learn more about the following: Application for packaging and labeling available in TAP Advertising rules and violations Email address – required! Cannabis-related tax questions: new phone number available Sales tax, loyalty programs, and discounts ARM and MCA availability

1657000800000cannabis-control-division-july-newsletter/news/2022/cannabis-control-division-july-newsletterRevenue - DORsite://Revenue - DOR/news/2022/cannabis-control-division-july-newsletterinclude-breadcrumbsyescannabis-control-division-june-newsletter

In this month’s newsletter, learn more about the following: Metrc day-end requirement Packaging and Labeling application now available Responding to deficiency letters Re-use of exit packages Reminder re: metadata retention Testing requirements

1655791200000cannabis-control-division-june-newsletter/news/2022/cannabis-control-division-june-newsletterRevenue - DORsite://Revenue - DOR/news/2022/cannabis-control-division-june-newsletterinclude-breadcrumbsyesincreased-media-tax-credit-tax-news-you-can-useIncreased MEDIA Tax Credit – Tax News You Can Use/news/2022/increased-media-tax-credit-tax-news-you-can-useRevenue - DORsite://Revenue - DOR/news/2022/increased-media-tax-credit-tax-news-you-can-useReview GrouptitleAlignstartseparate-h1falsepage-sitemain-revenuenavyesinclude-breadcrumbsyescannabis-control-division-may-newsletter

Licensees are responsible to know and comply with all product testing requirements. If an inspector determines that a product being offered by a provider was not tested in accordance with Montana rule or statute, the provider is prohibited from selling the product until testing can be appropriately completed. If testing cannot be completed, the product or packages must be destroyed and may be subject to recall.

1651471200000Cannabis Control Division May Newsletter/news/2022/cannabis-control-division-may-newsletterRevenue - DORsite://Revenue - DOR/news/2022/cannabis-control-division-may-newsletterinclude-breadcrumbsyescannabis-control-division-march-newsletter

Renewal applications must be submitted at least 60 days prior to the expiration date of the license. If a renewal application is received less than 60 days prior to license expiration, the department will process the application, but the licensee assumes the risk and responsibility of having to suspend operations until the department processes and approves the renewal application. The department will not consider a renewal application received after the license or endorsement expiration date, in which case the license will lapse. The department will not amend or extend a licensee’s expiration date unless the licensee can demonstrate that its failure to timely submit a renewal application was due to circumstances beyond its control.

1646636400000cannabis-control-division-march-newsletter/news/2022/cannabis-control-division-march-newsletterRevenue - DORsite://Revenue - DOR/news/2022/cannabis-control-division-march-newsletterinclude-breadcrumbsyesdepartment-rulemaking-activity-for-september-23-20221663912800000Department Rulemaking Activity for September 23, 2022/news/2022/department-rulemaking-activity-for-september-23-2022Revenue - DORsite://Revenue - DOR/news/2022/department-rulemaking-activity-for-september-23-2022include-breadcrumbsyesdepartment-rulemaking-activity-for-december-23-2022

Adoption Notices

1672297200000Department Rulemaking Activity for December 23, 2022/news/2022/department-rulemaking-activity-for-december-23-2022Revenue - DORsite://Revenue - DOR/news/2022/department-rulemaking-activity-for-december-23-2022include-breadcrumbsyes20232023/news/2023Revenue - DORsite://Revenue - DOR/news/2023custom-breadcrumb-textarticle_sourcearticles/news/2023/article_sourceRevenue - DORsite://Revenue - DOR/news/2023/article_sourcecustom-breadcrumb-textrssrss/news/2023/rssRevenue - DORsite://Revenue - DOR/news/2023/rsscustom-breadcrumb-textcannabis-control-division-legislative-changes-summary-for-2023

Are you curious if any new or amended laws were passed during Montana’s 2023 legislative session that will affect cannabis regulation? Four bills were passed that included both regulatory additions

1684735200000/news/2023/cannabis-control-division-legislative-changes-summary-for-2023Revenue - DORsite://Revenue - DOR/news/2023/cannabis-control-division-legislative-changes-summary-for-2023include-breadcrumbsyescannabis-control-division-august-newsletter

In this month’s newsletter, learn more about the following: Industry Trade Shows Concentrates Manufactured after May 22, 2023 Renewals Must be Submitted 60 days in Advance Ceased Licenses Cannot Submit a Renewal Advertising Prohibited Cannabis Tax and Discounts Viewing Submitted Packages and Labels Providers: Informational Page for Metrc now on Department Website

1690869600000Cannabis Control Division August Newsletter/news/2023/cannabis-control-division-august-newsletterRevenue - DORsite://Revenue - DOR/news/2023/cannabis-control-division-august-newsletterinclude-breadcrumbsyescannabis-control-division-july-newsletter

In this month’s newsletter, learn more about the following: Synthetic Marijuana Changes Concentrate Changes: Effective January 1, 2024 Marijuana Lab Employee Badges Alternative Nicotine or Vapor Products Licenses Hemp and Marijuana Webpage Marijuana Weighing Devices Metrc Connect Labeling and Packaging of Infused Pre-Rolls Lab Test Batches and Research and Development Testing Seed Labeling Metrc Best Practices

1688709600000Cannabis Control Division July Newsletter/news/2023/cannabis-control-division-july-newsletterRevenue - DORsite://Revenue - DOR/news/2023/cannabis-control-division-july-newsletterinclude-breadcrumbsyescannabis-control-division-june-2023-newsletter

In this month’s newsletter, learn more about the following: Town Hall Tuesday, June 6, 2023 Changes To Concentrates Speaking To Your Medical Provider Facts About Ingested, Marijuana-Infused Products METRC Reminders Deficiency Responses Packaging and Labeling Approval Letters

1685685600000Cannabis Control Division June Newsletter/news/2023/cannabis-control-division-june-2023-newsletterRevenue - DORsite://Revenue - DOR/news/2023/cannabis-control-division-june-2023-newsletterinclude-breadcrumbsyescannabis-control-division-may-newsletter

In this month’s newsletter, learn more about the following: Recording Harvest Requirements When to Retake Educational Trainings Free Consultations from OSHA Legal is Legit Email Correspondence Requirements Identifying a Licensed Montana Marijuana Dispensary

1682920800000Cannabis Control Division May Newsletter/news/2023/cannabis-control-division-may-newsletterRevenue - DORsite://Revenue - DOR/news/2023/cannabis-control-division-may-newsletterinclude-breadcrumbsyesmilitary-retirement-exemption-for-working-military-retirees-beginning-in-tax-year-2024

Beginning with Tax Year 2024, Montana resident military retirees working in the state may be eligible for an exemption of part of their military retirement income. The exemption is available

1702450800000/news/2023/military-retirement-exemption-for-working-military-retirees-beginning-in-tax-year-2024Revenue - DORsite://Revenue - DOR/news/2023/military-retirement-exemption-for-working-military-retirees-beginning-in-tax-year-2024include-breadcrumbsyesfiscal-year-2022-enterprise-fund-report-of-operations-now-available

The Enterprise Fund Report of Operations details Alcoholic Beverage Control Division operations and sales to agency liquor stores.

1672729200000Enterprise Fund Report of Operations/news/2023/fiscal-year-2022-enterprise-fund-report-of-operations-now-availableRevenue - DORsite://Revenue - DOR/news/2023/fiscal-year-2022-enterprise-fund-report-of-operations-now-availableinclude-breadcrumbsyesabcd-license-renewals-2023-news-and-reminders

As you complete and submit your license renewals this year, please note the following changes:

1683871200000/news/2023/abcd-license-renewals-2023-news-and-remindersRevenue - DORsite://Revenue - DOR/news/2023/abcd-license-renewals-2023-news-and-remindersinclude-breadcrumbsyesalcoholic-beverage-control-division-scholarships-for-Montana-2024-graduating-seniors

The Montana Department of Revenue’s Alcoholic Beverage Control Division (ABCD) is a member of the National Alcohol Beverage Control Association (NABCA) and has received an alcohol education grant from this organization.

1698300000000/news/2023/alcoholic-beverage-control-division-scholarships-for-Montana-2024-graduating-seniorsRevenue - DORsite://Revenue - DOR/news/2023/alcoholic-beverage-control-division-scholarships-for-Montana-2024-graduating-seniorsinclude-breadcrumbsyescorrection-to-delinquency-notice-for-tax-year-2022-forms-w-2

The Department of Revenue has become aware that we erroneously mailed notices stating that Tax Year 2022 Forms W-2 had not been received by the due date.

1679032800000Correction to Delinquency Notice for Tax Year 2022 Forms W-2/news/2023/correction-to-delinquency-notice-for-tax-year-2022-forms-w-2Revenue - DORsite://Revenue - DOR/news/2023/correction-to-delinquency-notice-for-tax-year-2022-forms-w-2include-breadcrumbsyesbecky-schlauch-voted-incoming-chair-elect-to-nabca-board1678086000000Becky Schlauch Voted Incoming Chair-Elect to NABCA Board/news/2023/becky-schlauch-voted-incoming-chair-elect-to-nabca-boardRevenue - DORsite://Revenue - DOR/news/2023/becky-schlauch-voted-incoming-chair-elect-to-nabca-boardinclude-breadcrumbsyesabcd-town-hall-events1693548000000abcd-town-hall-events/news/2023/abcd-town-hall-eventsRevenue - DORsite://Revenue - DOR/news/2023/abcd-town-hall-eventsinclude-breadcrumbsyestax-reporting-services-in-montana-file-transfer-will-be-discontinued-on-september-1-20231688018400000tax-reporting-services-in-montana-file-transfer-will-be-discontinued-on-september-1-2023-tax-news-you-can-use/news/2023/tax-reporting-services-in-montana-file-transfer-will-be-discontinued-on-september-1-2023Revenue - DORsite://Revenue - DOR/news/2023/tax-reporting-services-in-montana-file-transfer-will-be-discontinued-on-september-1-2023include-breadcrumbsyesreminder-tax-reporting-services-in-montana-file-transfer-will-be-discontinued-on-september-1-20231692856800000reminder-tax-reporting-services-in-montana-file-transfer-will-be-discontinued-on-september-1-2023-tax-news-you-can-use/news/2023/reminder-tax-reporting-services-in-montana-file-transfer-will-be-discontinued-on-september-1-2023Revenue - DORsite://Revenue - DOR/news/2023/reminder-tax-reporting-services-in-montana-file-transfer-will-be-discontinued-on-september-1-2023include-breadcrumbsyeslegislative-roundup-newly-enacted-montana-adoption-tax-credit-tax16969176000002023 Montana Legislative Roundup – Newly Enacted Montana Adoption Tax Credit – Tax News You Can Use/news/2023/legislative-roundup-newly-enacted-montana-adoption-tax-credit-taxRevenue - DORsite://Revenue - DOR/news/2023/legislative-roundup-newly-enacted-montana-adoption-tax-credit-taxinclude-breadcrumbsyeslegislative-roundup-changes-to-several-montana-income-tax-credits-tax17036604000002023 Montana Legislative Roundup – Changes to Several Montana Income Tax Credits – Tax News You Can Use/news/2023/legislative-roundup-changes-to-several-montana-income-tax-credits-taxRevenue - DORsite://Revenue - DOR/news/2023/legislative-roundup-changes-to-several-montana-income-tax-credits-taxinclude-breadcrumbsyescannabis-control-division-april-newsletter1680588000000Cannabis Control Division April Newsletter/news/2023/cannabis-control-division-april-newsletterRevenue - DORsite://Revenue - DOR/news/2023/cannabis-control-division-april-newsletterinclude-breadcrumbsyescannabis-control-division-march-newsletter1677654000000Cannabis Control Division March Newsletter/news/2023/cannabis-control-division-march-newsletterRevenue - DORsite://Revenue - DOR/news/2023/cannabis-control-division-march-newsletterinclude-breadcrumbsyescannabis-control-division-february-newsletter1675321200000cannabis-control-division-february-newsletter/news/2023/cannabis-control-division-february-newsletterRevenue - DORsite://Revenue - DOR/news/2023/cannabis-control-division-february-newsletterinclude-breadcrumbsyescannabis-control-division-january-newsletter1672988400000Cannabis Control Division January Newsletter/news/2023/cannabis-control-division-january-newsletterRevenue - DORsite://Revenue - DOR/news/2023/cannabis-control-division-january-newsletterinclude-breadcrumbsyescannabis-control-division-september-newsletter1693980000000Cannabis Control Division September Newsletter/news/2023/cannabis-control-division-september-newsletterRevenue - DORsite://Revenue - DOR/news/2023/cannabis-control-division-september-newsletterinclude-breadcrumbsyescannabis-control-division-october-newsletter1696226400000Cannabis Control Division October Newsletter/news/2023/cannabis-control-division-october-newsletterRevenue - DORsite://Revenue - DOR/news/2023/cannabis-control-division-october-newsletterinclude-breadcrumbsyescannabis-control-division-november-newsletter1701673200000Cannabis Control Division November Newsletter/news/2023/cannabis-control-division-november-newsletterRevenue - DORsite://Revenue - DOR/news/2023/cannabis-control-division-november-newsletterinclude-breadcrumbsyesdepartment-rulemaking-activity-for-december-22-20231703228400000Department Rulemaking Activity for December 22, 2023/news/2023/department-rulemaking-activity-for-december-22-2023Revenue - DORsite://Revenue - DOR/news/2023/department-rulemaking-activity-for-december-22-2023include-breadcrumbsyescannabis-control-division-december-newsletter1701586800000cannabis-control-division-december-newsletter/news/2023/cannabis-control-division-december-newsletterRevenue - DORsite://Revenue - DOR/news/2023/cannabis-control-division-december-newsletterinclude-breadcrumbsyesmontana-individual-income-tax-rebate-property-tax-rebatemontana-individual-income-tax-rebate-property-tax-rebate-tax-news-you-can-use/news/2023/montana-individual-income-tax-rebate-property-tax-rebateRevenue - DORsite://Revenue - DOR/news/2023/montana-individual-income-tax-rebate-property-tax-rebateReview GrouptitleAlignstartseparate-h1falsepage-sitemain-revenuenavyesinclude-breadcrumbsyesrevenue-updates-montana-pass-through-entity-tax-guidancedepartment-of-revenue-updates-montana-pass-through-entity-tax-guidance-tax-news-you-can-use/news/2023/revenue-updates-montana-pass-through-entity-tax-guidanceRevenue - DORsite://Revenue - DOR/news/2023/revenue-updates-montana-pass-through-entity-tax-guidanceReview GrouptitleAlignstartseparate-h1falsepage-sitemain-revenuenavyesinclude-breadcrumbsyesmontana-medical-care-savings-account-deduction-revivedmontana-medical-care-savings-account-deduction-revived-tax-news-you-can-use/news/2023/montana-medical-care-savings-account-deduction-revivedRevenue - DORsite://Revenue - DOR/news/2023/montana-medical-care-savings-account-deduction-revivedReview GrouptitleAlignstartseparate-h1falsepage-sitemain-revenuenavyesinclude-breadcrumbsyesrevenue-releases-updated-wage-withholding-tax-tables-and-employee-withholding-formMontana Department of Revenue Releases Updated Wage Withholding Tax Tables and Employee Withholding Form – Tax News You Can Use/news/2023/revenue-releases-updated-wage-withholding-tax-tables-and-employee-withholding-formRevenue - DORsite://Revenue - DOR/news/2023/revenue-releases-updated-wage-withholding-tax-tables-and-employee-withholding-formReview GrouptitleAlignstartseparate-h1falsepage-sitemain-revenuenavyesinclude-breadcrumbsyesmaking-pass-through-entity-tax-paymentsMaking Pass-Through Entity Tax Payments – Tax News You Can Use/news/2023/making-pass-through-entity-tax-paymentsRevenue - DORsite://Revenue - DOR/news/2023/making-pass-through-entity-tax-paymentsReview GrouptitleAlignstartseparate-h1falsepage-sitemain-revenuenavyesinclude-breadcrumbsyesa-day-in-the-life-of-a-residential-property-appraiser

Get a glimpse into the daily routine of a residential appraiser working for the Montana Department of Revenue.

1687240800000a-day-in-the-life-of-a-residential-property-appraiser/news/2023/a-day-in-the-life-of-a-residential-property-appraiserRevenue - DORsite://Revenue - DOR/news/2023/a-day-in-the-life-of-a-residential-property-appraiserinclude-breadcrumbsyeslast-call-to-claim-property-tax-relief

The last day to claim the Montana Property Tax Rebate is Monday, October 2.

1695708000000last-call-to-claim-property-tax-relief/news/2023/last-call-to-claim-property-tax-reliefRevenue - DORsite://Revenue - DOR/news/2023/last-call-to-claim-property-tax-reliefinclude-breadcrumbsyesnew-scam-in-montana-property-smishing

Scammers are sending text messages pretending to be from the department. These messages claim to contain a link to your property appraisal notification.

1687932000000Fraudulent Property Appraisal Text Message/news/2023/new-scam-in-montana-property-smishingRevenue - DORsite://Revenue - DOR/news/2023/new-scam-in-montana-property-smishinginclude-breadcrumbsyesproperty-tax-relief-programs-for-homeowners-apply-by-april-15

Homeowners may qualify for the Property Tax Assistance Program (PTAP).

1680501600000property-tax-relief-programs-for-homeowners-apply-by-april-15/news/2023/property-tax-relief-programs-for-homeowners-apply-by-april-15Revenue - DORsite://Revenue - DOR/news/2023/property-tax-relief-programs-for-homeowners-apply-by-april-15include-breadcrumbsyestax-season-scams

The Internal Revenue Service issued a consumer alert today to warn taxpayers of new scams that urge people to use wage information on a tax return to claim false credits in hopes of getting a big refund.

1677826800000IRS Warns Taxpayers of New Filing Season Scams/news/2023/tax-season-scamsRevenue - DORsite://Revenue - DOR/news/2023/tax-season-scamsinclude-breadcrumbsyesstatement-of-deficiencies-response-form-now-on-tap

Cannabis licensees should note that the Statement of Deficiencies Response form is now available for submission on the TransAction Portal (TAP).

1677222000000Statement of Deficiencies Response Form Now on TAP/news/2023/statement-of-deficiencies-response-form-now-on-tapRevenue - DORsite://Revenue - DOR/news/2023/statement-of-deficiencies-response-form-now-on-tapinclude-breadcrumbsyes20242024/news/2024Revenue - DORsite://Revenue - DOR/news/2024custom-breadcrumb-textarticle_sourcearticles/news/2024/article_sourceRevenue - DORsite://Revenue - DOR/news/2024/article_sourcecustom-breadcrumb-textrssrss/news/2024/rssRevenue - DORsite://Revenue - DOR/news/2024/rsscustom-breadcrumb-textrenewal-reminder-alcoholic-beverage-license-renewals

Look for an email reminder for TAP license renewals or mailed-out renewal applications. When renewing your license, renew and pay under the 30-Jun-2025 period.

1715752800000/news/2024/renewal-reminder-alcoholic-beverage-license-renewalsRevenue - DORsite://Revenue - DOR/news/2024/renewal-reminder-alcoholic-beverage-license-renewalsinclude-breadcrumbsyescannabis-packaging-and-labeling-application-now-available-in-tap

The Packaging and Labeling application is available for wholesalers and for retailers for submission on the TransAction Portal (TAP). Prior to selling, offering for sale, or transferring marijuana or marijuana

1715839200000/news/2024/cannabis-packaging-and-labeling-application-now-available-in-tapRevenue - DORsite://Revenue - DOR/news/2024/cannabis-packaging-and-labeling-application-now-available-in-tapinclude-breadcrumbsyesspecial-message-on-initiative-190-on-adult-use-marijuana

Is adult-use marijuana possession and use legal in Montana? As of January 1, 2021, adults 21 and over may possess and use up to one ounce of marijuana with no

1717048800000Adult-Use Marijuana Frequently Asked Questions 2024/news/2024/special-message-on-initiative-190-on-adult-use-marijuanaRevenue - DORsite://Revenue - DOR/news/2024/special-message-on-initiative-190-on-adult-use-marijuanainclude-breadcrumbsyesdepartment-reminds-pass-through-entities-of-proper-treatment-of-pass-through-entity-tax-overpayments

As the department processes the over 48,000 Forms PTE received for tax year 2024, one of the most common adjustments we have made is to tax returns pushing overpayments of

1714543200000Department Reminds Pass-Through Entities of Proper Treatment of Pass-Through Entity Tax Overpayments – Tax News You Can Use/news/2024/department-reminds-pass-through-entities-of-proper-treatment-of-pass-through-entity-tax-overpaymentsRevenue - DORsite://Revenue - DOR/news/2024/department-reminds-pass-through-entities-of-proper-treatment-of-pass-through-entity-tax-overpaymentsinclude-breadcrumbsyesrevenue-reminds-employees-to-review-montana-wage-withholding-tax

Legislation passed in 2021 enacted major changes to Montana's income tax system , including lower income tax rates and adjustments to how Montana wage holding is calculated. Beginning January 1,

1718604000000Department of Revenue Reminds Employees to Review Montana Wage Withholding – Tax News You Can Use/news/2024/revenue-reminds-employees-to-review-montana-wage-withholding-taxRevenue - DORsite://Revenue - DOR/news/2024/revenue-reminds-employees-to-review-montana-wage-withholding-taxinclude-breadcrumbsyescannabis-control-division-june-newsletter1717221600000Cannabis Control Division June 2024 Newsletter/news/2024/cannabis-control-division-june-newsletterRevenue - DORsite://Revenue - DOR/news/2024/cannabis-control-division-june-newsletterinclude-breadcrumbsyestax-simplification-webinar-recording-and-other-resources

The Montana Department of Revenue recently presented a webinar on the changes to Montana’s tax system from Senate Bill 399. The July 23rd webinar was recorded and this video, along

1722232800000Tax Simplification Webinar: Recording and Other Resources – Tax News You Can Use/news/2024/tax-simplification-webinar-recording-and-other-resourcesRevenue - DORsite://Revenue - DOR/news/2024/tax-simplification-webinar-recording-and-other-resourcesinclude-breadcrumbsyescannabis-control-division-october-newsletter1727848800000Cannabis Control Division October Newsletter/news/2024/cannabis-control-division-october-newsletterRevenue - DORsite://Revenue - DOR/news/2024/cannabis-control-division-october-newsletterinclude-breadcrumbsyescannabis-control-division-september-2024-newsletter

In this month’s newsletter, learn more about the following: Cannabis Tax Compliance Webinar – Now Available Economic Affairs Interim Committee (EAIC) Meeting – Now Available Metrc – COA Functionality Department Rules Update Anecdotal Statements Are Not Allowed on Electronic Advertising Guidance on Submitting Documents

1725429600000cannabis-control-division-september-2024-newsletter/news/2024/cannabis-control-division-september-2024-newsletterRevenue - DORsite://Revenue - DOR/news/2024/cannabis-control-division-september-2024-newsletterinclude-breadcrumbsyeslivestock-reports-and-payments-due-march-1livestock-reports-and-payments-due-march-1/news/2024/livestock-reports-and-payments-due-march-1Revenue - DORsite://Revenue - DOR/news/2024/livestock-reports-and-payments-due-march-1Review GrouptitleAlignstartseparate-h1falsepage-sitemain-revenuenavyesinclude-breadcrumbsyesincome-tax-update-webinar

The Montana Department of Revenue is offering a free webinar on November 26, 2024, at 11 am, to cover updates for tax year 2024. The presentation will provide information which

1730354400000/news/2024/income-tax-update-webinarRevenue - DORsite://Revenue - DOR/news/2024/income-tax-update-webinarinclude-breadcrumbsyesare-the-montana-tax-rebates-taxable-tax-news-you-can-useare-the-montana-tax-rebates-taxable-tax-news-you-can-use/news/2024/are-the-montana-tax-rebates-taxable-tax-news-you-can-useRevenue - DORsite://Revenue - DOR/news/2024/are-the-montana-tax-rebates-taxable-tax-news-you-can-useReview GrouptitleAlignstartseparate-h1falsepage-sitemain-revenuenavyesinclude-breadcrumbsyesincreased-late-filing-penalties-for-forms-w-2-and-1099-reporting-mineral-royalties-taxincreased-late-filing-penalties-for-forms-w-2-and-forms-1099-reporting-mineral-royalties-tax-news-you-can-use/news/2024/increased-late-filing-penalties-for-forms-w-2-and-1099-reporting-mineral-royalties-taxRevenue - DORsite://Revenue - DOR/news/2024/increased-late-filing-penalties-for-forms-w-2-and-1099-reporting-mineral-royalties-taxReview GrouptitleAlignstartseparate-h1falsepage-sitemain-revenuenavyesinclude-breadcrumbsyesdraft-form-2-updated-based-on-public-comment

The Montana Department of Revenue closed the public comment period for the 2024 Form 2 on April 30 and appreciates the public’s interest and comments on the form. Based on feedback from tax preparers and the public, the department added the Elderly Homeowner/Renter Credit back to the form.

1716357600000draft-form-2-updated-based-on-public-comment-tax-news-you-can-use/news/2024/draft-form-2-updated-based-on-public-commentRevenue - DORsite://Revenue - DOR/news/2024/draft-form-2-updated-based-on-public-commentinclude-breadcrumbsyeslegislative-updates-for-corporations-taxlegislative-updates-for-corporations-tax-news-you-can-use/news/2024/legislative-updates-for-corporations-taxRevenue - DORsite://Revenue - DOR/news/2024/legislative-updates-for-corporations-taxReview GrouptitleAlignstartseparate-h1falsepage-sitemain-revenuenavyesinclude-breadcrumbsyesabcd-announces-the-five-winners-for-the-2024-alcohol-responsibility-matters-scholarship-contest1711432800000The Alcoholic Beverage Control Division (ABCD) announces the five winners for the 2024 Alcohol Responsibility Matters Scholarship contest/news/2024/abcd-announces-the-five-winners-for-the-2024-alcohol-responsibility-matters-scholarship-contestRevenue - DORsite://Revenue - DOR/news/2024/abcd-announces-the-five-winners-for-the-2024-alcohol-responsibility-matters-scholarship-contestinclude-breadcrumbsyescommon-errors-to-avoid-when-filing-form-ptecommon-errors-to-avoid-when-filing-form-pte-tax-news-you-can-use/news/2024/common-errors-to-avoid-when-filing-form-pteRevenue - DORsite://Revenue - DOR/news/2024/common-errors-to-avoid-when-filing-form-pteReview GrouptitleAlignstartseparate-h1falsepage-sitemain-revenuenavyesinclude-breadcrumbsyeslegislative-roundup-revenue-encourages-employees-to-review-montana-wage-withholding-tax17048700000002023-montana-legislative-roundup-department-of-revenue-encourages-employees-to-review-montana-wage-withholding-tax-news-you-can-use/news/2024/legislative-roundup-revenue-encourages-employees-to-review-montana-wage-withholding-taxRevenue - DORsite://Revenue - DOR/news/2024/legislative-roundup-revenue-encourages-employees-to-review-montana-wage-withholding-taxinclude-breadcrumbsyesrevenue-launches-simplification-hub-website-and-releases-draft-2024-montana-form-2department-of-revenue-launches-simplification-hub-website-and-releases-draft-2024-montana-form-2/news/2024/revenue-launches-simplification-hub-website-and-releases-draft-2024-montana-form-2Revenue - DORsite://Revenue - DOR/news/2024/revenue-launches-simplification-hub-website-and-releases-draft-2024-montana-form-2Review GrouptitleAlignstartseparate-h1falsepage-sitemain-revenuenavyesinclude-breadcrumbsyeschanges-to-the-business-equipment-reporting-requirement-for-tax-year-20241704870000000changes-to-the-business-equipment-reporting-requirement-for-tax-year-2024-tax-news-you-can-use/news/2024/changes-to-the-business-equipment-reporting-requirement-for-tax-year-2024Revenue - DORsite://Revenue - DOR/news/2024/changes-to-the-business-equipment-reporting-requirement-for-tax-year-2024include-breadcrumbsyescannabis-control-division-january-newsletter1704265200000Cannabis Control Division January Newsletter/news/2024/cannabis-control-division-january-newsletterRevenue - DORsite://Revenue - DOR/news/2024/cannabis-control-division-january-newsletterinclude-breadcrumbsyescannabis-control-division-february-newsletter1706770800000Cannabis Control Division February Newsletter/news/2024/cannabis-control-division-february-newsletterRevenue - DORsite://Revenue - DOR/news/2024/cannabis-control-division-february-newsletterinclude-breadcrumbsyescannabis-control-division-march-newsletter1709276400000Cannabis Control Division March Newsletter/news/2024/cannabis-control-division-march-newsletterRevenue - DORsite://Revenue - DOR/news/2024/cannabis-control-division-march-newsletterinclude-breadcrumbsyescannabis-control-division-april-newsletter1712037600000Cannabis Control Division April Newsletter/news/2024/cannabis-control-division-april-newsletterRevenue - DORsite://Revenue - DOR/news/2024/cannabis-control-division-april-newsletterinclude-breadcrumbsyesbusiness-equipment-reporting-requirement1734109200000business-equipment-reporting-requirement/news/2024/business-equipment-reporting-requirementRevenue - DORsite://Revenue - DOR/news/2024/business-equipment-reporting-requirementinclude-breadcrumbsyescannabis-control-division-fingerprint-information

Please read the Fingerprint Instructions and Consent to Fingerprint and Privacy Statement (Business owners, Testing Lab Employees, and, Person designated by the applicant as responsible for operating the licensed establishment on behalf of the licensee (i.e., manager)) from the Cannabis Control Division.

1715839200000cannabis-control-division-fingerprint-information/news/2024/cannabis-control-division-fingerprint-informationRevenue - DORsite://Revenue - DOR/news/2024/cannabis-control-division-fingerprint-informationinclude-breadcrumbsyesgovernor-gianforte-announces-deadline-extended-for-property-tax-relief-programs

Today, Governor Greg Gianforte announced the deadline to apply for two property tax relief programs would be extended to June 1 to give Montanans with a substantial hardship extended time to apply for relief.

1713247200000governor-gianforte-announces-deadline-extended-for-property-tax-relief-programs/news/2024/governor-gianforte-announces-deadline-extended-for-property-tax-relief-programsRevenue - DORsite://Revenue - DOR/news/2024/governor-gianforte-announces-deadline-extended-for-property-tax-relief-programsinclude-breadcrumbsyesproperty-tax-rebate-notice

The Montana Department of Revenue (DOR) will soon be distributing its second round of property tax rebates to eligible Montana taxpayers as part of a property tax relief package signed into law by Governor Greg Gianforte in 2023.

1722837600000property-tax-rebate-notice/news/2024/property-tax-rebate-noticeRevenue - DORsite://Revenue - DOR/news/2024/property-tax-rebate-noticeinclude-breadcrumbsyesproperty-tax-relief-programs-for-homeowners-apply-by-april-15-2

Homeowners may qualify for the Property Tax Assistance Program (PTAP).

1711519200000property-tax-relief-programs-for-homeowners-apply-by-april-15-2/news/2024/property-tax-relief-programs-for-homeowners-apply-by-april-15-2Revenue - DORsite://Revenue - DOR/news/2024/property-tax-relief-programs-for-homeowners-apply-by-april-15-2include-breadcrumbsyescannabis-control-division-july-newsletter-2024

In this month’s newsletter, learn more about the following: • New Generic Labels Available • Economic Affairs Interim Committee (EAIC) Meeting – Available to View • Beware – Ongoing Scams Targeting Licensed Marijuana Businesses in Montana • Audio Recording Now Available – MAR Notice No. 42-1071 pro.

1719813600000cannabis-control-division-july-newsletter-2024/news/2024/cannabis-control-division-july-newsletter-2024Revenue - DORsite://Revenue - DOR/news/2024/cannabis-control-division-july-newsletter-2024include-breadcrumbsyescannabis-control-division-may-newsletter

In this month’s newsletter, learn more about the following: • Wholesale Labeling & Packaging Applications – Now Available in TAP • ID Checking Guides • Marijuana-Related Events • Retail, Deli-Style sales • Fire Authority & Law Enforcement Webpage- New Resources Available • Metrc – Processing Jobs • Updates from the Synthetic Advisory Council

1714543200000Cannabis Control Division May Newsletter/news/2024/cannabis-control-division-may-newsletterRevenue - DORsite://Revenue - DOR/news/2024/cannabis-control-division-may-newsletterinclude-breadcrumbsyescannabis-control-division-november-newsletter-2024

In this month’s newsletter, learn more about the following: Solvent-Based Tinctures and Marijuana-Infused Tinctures Processing Time – Payments Exit Packages – Required Statements Retail Price Study

1730703600000cannabis-control-division-november-newsletter-2024/news/2024/cannabis-control-division-november-newsletter-2024Revenue - DORsite://Revenue - DOR/news/2024/cannabis-control-division-november-newsletter-2024include-breadcrumbsyesdepartment-of-revenue-warns-of-tax-season-scams

The Montana Department of Revenue warns all Montanans to be aware of numerous scams and frauds related to their tax information and refunds.

1710136800000department-of-revenue-warns-of-tax-season-scams/news/2024/department-of-revenue-warns-of-tax-season-scamsRevenue - DORsite://Revenue - DOR/news/2024/department-of-revenue-warns-of-tax-season-scamsinclude-breadcrumbsyesunclaimed-property-day-is-back-returning-money-to-montanans

The Montana Department of Revenue is holding approximately $128 million dollars that has yet to be claimed by citizens.

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Amendment of ARM 42.20.454 to lessen certain procedural burdens for a property owner during an informal classification and appraisal review and clarify department processes for it to consider sale price as an indication of market value for the owner’s property

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