Montana State Legislature
2013-2014 Revenue and Transportation
The committee has completed its work for the 2013-2014 interim. The committee's final report summarizes committee activities throughout the interim.
Click on the Legislation tab below for a list of committee bills that will be introduced in the 2015 Legislature.
- Representative Nancy Balance (R)--Vice Chair
- Representative Cydnie (Carlie) Boland (D)
- Representative Roy Hollandsworth (R)
- Representative Chuck Hunter (D)
- Representative Tom Jacobson (D)
- Representative Mike Miller (R)
- Senator Dick Barrett (D)
- Senator Greg Jergeson (D)
- Senator Christine Kaufmann (D)--Chair
- Senator Janna Taylor (R)
- SenatorFred Thomas (R)
- Senator Art Wittich (R)
The Revenue and Transportation Interim Committee is responsible by law for carrying out interim studies and monitoring the activities of the Department of Revenue and the Department of Transportation. Reports and other materials related to these topics are available by clicking on the links below.
At the June organizational meeting, the Committee adopted a work plan for the interim.
The committee's final report, "Tax Appeals and Oversize Loads," summarizes the committee's activities over the interim, including on assigned interim studies.
Assigned Studies
- Senate Joint Resolution 23: Study of Montana's tax appeal and hearing process and the options available for streamlining and improving the appeal process.
- Senate Joint Resolution 26: Study of transporting oversize loads through Montana.
Statutory Duties
- Revenue Estimating and Monitoring
- For Administrative Rule Review, see tab below
- Review of Required Reports and Advisory Councils
- Review of Agency Legislation
- Agenda
- Minutes Log (w/exhibits)
- Proposed Work Plan
- Proposed SJR 23 study plan
- Proposed SJR 26 study plan
- Summary of enacted tax legislation
- Year-to-Date Revenue Collections
- LFD Upcoming Interim Work Plan for RTIC (proposed)
- 2015 Biennium Legislative Fiscal Report Summary and Status
- Administrative Rule Review
- Rules, Procedures, & Guidelines for Interim Committees
- Department of Revenue reports
- Montana Department of Transportation slides
- Agenda
- Minutes Log with Exhibits
- Letter from NCSL on Multistate Tax Compact
- Memorandum on Multistate Tax Compact -- Stephen P. Kranz
- DOR Response to NCSL Letter and Kranz Memo
- SJR 23 Study of Taxpayer Appeal Process Background Report
- Attachment: Full Text of Statutes Referenced in Background Report
- Graphic Summary of Taxpayer Appeals Process
- Property Tax Appeal application form
- Background Report on Courts in Montana
- DOR Informal Review and Appeal Process memorandum
- DOR Informal Review and Appeal Process PowerPoint
- Summary of Tax Appeal Tribunals
- SJR26 Study of Oversized Loads Background Report
- Attachment: Full Text of Statutes and Administrative Rules Referenced in Background Report
- Red Route Restrictions for Travel
- 32-J Application Form
- Photos of oversize loads: Fort Peck (turning a corner), Fort Peck(straight), Lost Trail, Nickel Brothers, Omega Morgan, over height module, two over height modules
- FY 2013 General Fund Revenue and 2015 Biennium Update
- Department of Treasury Press Release, "All Legal Same-Sex Marriages Will Be Recognized for Federal Tax Purposes"
- Department of Revenue reports
- Administrative Rule Review
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- Agenda
- Minutes Log (with exhibits)
- SJR 23 Study of Taxpayer Appeal Process
- History of Workers' Compensation Court
- Analysis of Court Workloads and Costs
- Overview of Taxpayer Mediation Options
- Department of Revenue information requests
- Representation at the State Tax Appeal Board
- LC9902: Bill draft to amend appeal process for industrial property taxpayers
- SJR 23 Decision Tool
- LC9901: Advisory Council for the Multistate Tax Compact bill draft
- SJR26 Study of Oversize Loads
- Administrative Rule Review
- Tax Increment Finance Matters -- Department of Revenue
- Department of Revenue reports
- General Fund Revenue update
- Agenda
- Minutes log with exhibits -- July 16, 2014 -- July 17, 2014
- Department of Revenue reports
- 2015 Property Reappraisal presentation
- Property Tax Simplification Ideas
- Tax Haven report
- Litigation Update
- Entitlement Share Follow-up
- Proposed Legislation
- Clarify requirements for agricultural employees wage withholding
- Revising subdivision's classifications for agricultural land valuation
- Electronic Signature Authority
- Equal treatment of licensees under liquor control penalty statute
- Update of statutory oil posting publishing
- Public disclosure of real estate sales price
- Memo on Previous Property Tax Studies
- Procedures for Interim Committee Review, Request, and Drafting of Agency Legislation
- SJR 26 Study of Oversize Loads
- SJR 23 Study of Taxpayer Appeal Process
- Administrative Rule Review
- Memo on staff suggested legislation
- Committee HB 19 Letter to DOR
- Memo on Agricultural Land Valuation Advisory Committee bill draft decisions
- Revenue Estimating
- Agenda
- Minutes Log with Exhibits -- September 4, 2014 -- September 5, 2014
- Economic Outlook materials
- Overview of Montana oil and gas related to revenue estimates -- Dave Pursell
Legislative Fiscal Division Oil Worksheet - Montana economic outlook -- Patrick Barkey
Legislative Fiscal Division Economic Worksheet - Overview of Montana labor and business trends -- Barbara Wagner
Legislative Fiscal Division Labor Worksheet - Chamber of Commerce perspective -- Glenn Oppel
Legislative Fiscal Division Chamber of Commerce Worksheet - Agricultural outlook -- Myles Watts
Legislative Fiscal Division Agricultural Worksheet - Overview of U.S. and Montana economies -- IHS
Legislative Fiscal Division IHS Worksheet
- Overview of Montana oil and gas related to revenue estimates -- Dave Pursell
- Administrative Rule Review
- Fiscal year-end report, Next Steps Memo, and Worksheet
- Reports Required to Be Provided to RTIC
- Department of Revenue reports
- Update on Six-Year Reappraisal Cycle
- Property tax appeals packet
- Sales assessment ratio study from 2009 property reappraisal
- Sales assessment ratio study from 2009 maps
- Proposed Legislation
- Tax haven follow-up
- Capital Gains study
- Report on tax credit for planned gifts made to qualified charitable endowment
- Report on tax credit for blending biodiesel fuel
- Report on use of property tax abatements for gray water systems
- Bill draft to amend penalty and interest provisions (LC 9908)
- Bill drafts for Agricultural Land Valuation Advisory Committee
- Department of Transportation report on dyed diesel enforcement and refund for biodiesel sold
- Draft committee final report
- SJ6 26 Study of Oversize Loads
- SJR 23 Study of Taxpayer Appeal Process
- Industrial property tax bill drafts
- Bill draft to amend 15-1-211 (LC 9906)
- Senate Bill No. 282 (2013)
- Memorandum on income tax relief multiple
- Agenda
- Minutes Log (with Exhibits linked)
- SJR 23 Taxpayer Appeal study
- Revenue estimate materials
- Highlights of September economic presentations -- LFD
- LFD revenue estimate materials
- Office of Budget and Program Planning revenue estimate materials
- Administrative rule review
- Department of Revenue
- November 2014 reappraisal presentation
- Preliminary estimates of property tax changes due to 2015 reappraisal - statewide and by county
- Memo on elderly homeowner and renter credit program
- Performance Audit: Property Tax Relief
- Committee requested bill drafts
- Updated penalty and interest bill draft (LC 08v2)
- Bill draft to repeal property tax abatement for gray water systems (LC 9910)
- Draft final report (updated with September committee actions)
Bill drafts recommended by RTIC will be posted on this page as they become available.
SJR 23 Taxpayer Appeal Study Legislation
- LC 254: Revising tax appeal laws
- LC 375: Revising Department of Revenue's uniform dispute review laws
Legislation Related to Review of Advisory Councils and Required Reports
- LC 123: Revising laws related to Multistate Tax Compact advisory council
- LC 374: Revising laws related to the Agricultural Land Valuation Advisory Committee
- LC 377: Revising certain reports to RTIC from annual to biennial
Staff Suggested Housekeeping Legislation
Other
*The complete text for any of the proposed rules listed below, including any hearing information, may be accessed by visiting http://mtrules.org and entering the MAR Notice Number in the "Search by Notice No." field in the bottom right-hand corner of the page. Additional information regarding rulemaking and the Legislature's role in the administrative rulemaking process may be accessed here. |
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June 2013 Rules Summary | Oct. 2013 Rules Summary | Dec. 2013 Rules Summary |
Feb. 2014 Rules Summary | May 2014 Rules Summary | |
Nov. 2014 Rules Summary |
Department of Revenue and administratively attached entities
MAR Notice Date | MAR Notice Number* | Agency, Board or Commission | Subject | Staff Memo/Other Documents |
11/6/14 | 42-2-925 | DOR | Notice of Public Hearing on Proposed Adoption - Value Before Reappraisal for Agricultural Land. | |
11/6/14 | 42-2-915 | DOR | Notice of Amendment and Repeal - Liquor Vendors. | |
11/6/14 | 42-2-917 | DOR | Notice of Adoption - Electronic Service of Levies and Writs. | |
11/6/14 | 42-2-918 | DOR | Notice of Amendment - Property Classification - Property Tax Assistance Programs. | |
10/23/14 | 42-2-922 | DOR | Notice of Public Hearing on Proposed Amendment and Repeal - The Montana Reappraisal Plan. | |
10/23/14 | 42-2-923 | DOR | Notice of Public Hearing on Proposed Amendment - Trended Depreciation Schedules for Valuing Property. | |
10/23/14 | 42-2-924 | DOR | Notice of Public Hearing on Proposed Adoption, Amendment, and Repeal - Valuation and Classification of Real Property. | |
10/23/14 | 42-2-913 | DOR | Notice of Amendment - Tax Credits Regarding Energy Conservation Installation, Temporary Emergency Lodging, and Health Insurance Claims. | |
10/23/14 | 42-2-914 | Board of Review | Notice of Amendment - Revision of the Name of the One-Stop Business Licensing Program. | |
10/23/14 | 42-2-916 | DOR | Notice of Adoption - Claiming the Unlocking State Lands Tax Credit. | |
10/9/14 | 42-2-919 | DOR | Notice of Public Hearing on Proposed Adoption and Amendment - Montana Family Education Savings Program - Income Tax General Provisions - Tax Returns. | Memo from DOR |
10/9/14 | 42-2-920 | DOR | Notice of Public Hearing on Proposed Adoption - Filing Requirements for Pass-Through Entities With More Than 100 Partners. | |
10/9/14 | 42-2-921 | DOR | Notice of Public Hearing on Proposed Adoption, Amendment, and Repeal - Liquor Licenses and Permits - Fees - Regulation of Licensees. | |
10/9/14 | 42-2-912 | DOR | Notice of Amendment - The Montana Elderly Homeowner/Renter Tax Credit Calculation. | |
9/18/14 | 42-2-917 | DOR | Notice of Public Hearing on Proposed Adoption - The Electronic Service of Levies and Writs. | |
9/18/14 | 42-2-918 | DOR | Notice of Public Hearing on Proposed Amendment - Property Classification - Property Tax Assistance Programs. | |
9/18/14 | 42-2-910 | DOR | Notice of Amendment - Implementing a Montana Supreme Court Decision Pertaining to Centrally Assessed Property. | |
9/18/14 | 42-2-911 | DOR | Notice of Amendment - Revision of the Names Corporation License Tax and Corporation Income Tax. | |
9/4/2014 | 42-2-915 | DOR | Notice of Public Hearing on Proposed Amendment and Repeal - Liquor Vendors. | |
9/4/2014 | 42-2-916 | DOR | Notice of Public Hearing on Proposed Adoption - Claiming the Unlocking State Lands Tax Credit. | |
9/4/2014 | 42-2-909 | DOR | Notice of Amendment - Qualified Endowment Credit. | |
8/21/2014 | 42-2-914 | Board of Review | Notice of Proposed Amendment - Revision of the Name of the One-Stop Business Licensing Program. No Public Hearing Contemplated. | |
8/7/2014 | 42-2-911 | DOR | Notice of Proposed Amendment - Revision of the Names Corporation License Tax and Corporation Income Tax. No Public Hearing Contemplated. | |
8/7/2014 | 42-2-912 | DOR | Notice of Public Hearing on Proposed Amendment - Montana Elderly Homeowner/Renter Tax Credit Calculation. | |
8/7/2014 | 42-2-913 | DOR | Notice of Public Hearing on Proposed Amendment - Tax Credits Regarding Energy Conservation Installation, Temporary Emergency Lodging, and Health Insurance Claims. | |
7/10/2014 | 42-2-907 | DOR | Notice of Amendment - Department's General Rules and Definitions. | |
6/26/2014 | 42-2-908 | DOR | Notice of Decision on Proposed Amendment - Dispute Resolution. | |
6/12/2014 | 42-2-908 | DOR | Notice of Public Hearing on Proposed Amendment - Dispute Resolution. | |
6/12/2014 | 42-2-909 | DOR | Notice of Public Hearing on Proposed Amendment - Qualified Endowment Credit. | |
6/12/2014 | 42-2-910 | DOR | Notice of Public Hearing on Proposed Amendment - Implementing a Montana Supreme Court Decision Pertaining to Centrally Assessed Property. | |
6/12/2014 | 42-2-904 | DOR | Notice of Adoption and Amendment - Liquor Licenses. | |
5/22/2014 | 42-2-907 | DOR | Notice of Public Hearing on Proposed Amendment - Department's General Rules and Definitions. | |
5/22/2014 | 42-2-906 | DOR | Notice of Adoption, Amendment, and Repeal - Property Records - Local Government Tax Increment Financing Districts. | |
5/8/2014 | 42-2-903 | DOR | Notice of Amendment - Distilleries. | |
2/27/2014 | 42-2-905 | DOR | Notice of Amendment - Property Tax Assistance and Exemptions. | |
1/30/2014 | 42-2-902 | DOR | Notice of Adoption - Debt Collection Services Provided on Behalf of Other Agencies | |
1/16/2014 | 42-2-905 | DOR | Property Tax Assistance and Exemptions | |
1/16/2014 |
42-2-906 | DOR | Notice of Public Hearing on Proposed Adoption, Amendment, and Repeal - Property Records - Local Government Tax Increment Financing Districts | Tax Increment Finance Matters |
12/26/2013 | 42-2-904 | DOR | Notice of Public Hearing on Proposed Adoption and Amendment - Liquor Licenses | |
12/26/2013 | 42-2-895 | DOR | Notice of Amendment - Personal Property Valuation | |
12/26/2013 | 42-2-899 | DOR | Notice of Amendment - Liquor Advertising | |
12/26/2013 | 42-2-900 | DOR | Notice of Amendment - Clarification of Valuation Periods | |
12/26/2013 | 42-2-901 | DOR | Notice of Amendment - Applications for Property Tax Exemptions | |
12/12/2013 | 42-2-902 | DOR | Notice of Public Hearing on Proposed Adoption - Debt Collection Services Provided on Behalf of Other Agencies | |
12/12/2013 | 42-2-903 | DOR | Notice of Public Hearing on Proposed Amendment - Distilleries | |
12/12/2013 | 42-2-896 | DOR | Notice of Amendment - Wine Importation and Licensee Reporting Requirements | |
12/12/2013 | 42-2-897 | Board of Review | Notice of Adoption - Electronic Submission of Documents Through the Business Licensing Portal | |
12/12/2013 | 42-2-898 | DOR | Notice of Amendment - Trended Depreciation Schedules for Valuing Property | |
11/14/2013 | 42-2-899 | DOR | Notice of Proposed Amendment - Liquor Advertising. No Public Hearing Contemplated | |
11/14/2013 | 42-2-900 | DOR | Notice of Public Hearing on Proposed Amendment - Clarification of Valuation Periods | |
11/14/2013 | 42-2-901 | DOR | Notice of Public Hearing on Proposed Amendment - Applications for Property Tax Exemptions | |
11/14/2013 | 42-2-894 | DOR | Notice of Adoption - Alternative Office Hours in County Offices | |
10/31/2013 | 42-2-898 | DOR | Notice of Public Hearing on Proposed Amendment - Trended Depreciation Schedules for Valuing Property | |
10/17/2013 | 42-2-896 | DOR | Notice of Public Hearing on Proposed Adoption - Electronic Submission of Documents Through the Business Licensing Portal | |
10/17/2013 | 42-2-897 | DOR | Notice of Public Hearing on Proposed Adoption - Electronic Submission of Documents Through the Business Licensing Portal | |
9/5/2013 | 42-2-895 | DOR | Notice of Public Hearing on Proposed Amendment - Personal Property Valuation | |
8/8/2013 | 42-2-893 | DOR | Notice of Amendment - Residential Property Tax Credits | |
6/20/13 | 42-2-894 | DOR | Notice of Public Hearing on Proposed Adoption: Alternative Office Hours in County Offices | |
6/6/2013 | 42-2-893 | DOR | Notice of Public Hearing on Proposed Amendment: Residential Property Tax Credit |
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3/28/2013 | 42-2-891 | DOR | Notice of Amendment: Income Tax -- Pass-Through Entities | |
2/14/2013 | 42-2-892 | DOR | Notice of Amendment: Electronic Payment and Return Filing | |
2/14/2013 | 42-2-889 | DOR | Notice of Adoption, Amendment, and Repeal: Income Tax -- Tax Credits | |
1/31/2013 |
42-2-890 | DOR | Notice of Amendment and Transfer: Natural Resource Taxes | |
1/31/2013 | 42-2-888 | DOR | Notice of Amendment: Income Tax -- Definitions, Language Cleanup, Net Operating Loss Election | |
1/31/2013 | 42-2-887 | DOR | Notice of Amendment: Liquor Administration -- Liquor Stores, Vendors, Licensees, and Distilleries | |
12/20/2012 | 42-2-886 | DOR | Notice of Adoption and Amendment: Liquor Administration -- Product Approval for Beer, Wine, and Hard Cider Products | |
12/20/2012 | 42-2-884 | DOR | Notice Amendment: Income Tax -- Withholding and Estimated Tax Payments | |
12/20/2012 |
42-2-882 |
DOR | Notice of Amendment and Repeal: Agency Liquor Stores -- Negotiated Rulemaking | |
12/20/2012 | 42-2-885 | DOR | Notice of Adoption, Amendment, and Repeal: Property Tax -- Montana Reappraisal Plan for the 2015 Cycle | |
12/6/2012 | 42-2-883 | DOR | Notice of Amendment: Property Tax -- Trend Tables for Valuing Property |
Department of Transportation and administratively attached entities
MAR Notice Date | MAR Notice Number* | Agency, Board or Commission | Subject | Staff Memo/Other Documents |
10/23/14 | 18-152 | MDT | Notice of Proposed Amendment - Montana Environmental Policy Act Categorical Exclusions. No Public Hearing Contemplated. | |
10/9/14 | 18-151 | MDT | Notice of Proposed Adoption, Amendment, and Repeal - Highway Right-of-Way Encroachment Permits. No Public Hearing Contemplated. | |
10/9/14 | 18-150 | MDT | Notice of Amendment – Board of Aeronautics Grant and Loan Program. | |
9/4/2014 | 18-148 | MDT | Notice of Repeal - Junkyard Regulations. | |
9/4/2014 | 18-149 | MDT | Notice of Amendment and Repeal - Motor Carrier Services Housekeeping. | |
8/21/2014 | 18-150 | MDT | Notice of Proposed Amendment - Board of Aeronautics Grant and Loan Program. No Public Hearing Contemplated. | |
7/10/2014 | 18-148 | MDT | Notice of Proposed Repeal - Junkyard Regulations. No Public Hearing Contemplated. | |
7/10/2014 | 18-149 | MDT | Notice of Proposed Amendment and Repeal - Motor Carrier Services Housekeeping. No Public Hearing Contemplated. | |
5/8/2014 | 18-146 | MDT | Notice of Amendment and Repeal - Motor Fuels Tax. | |
3/13/2014 | 18-146 | MDT | Notice of Proposed Amendment and Repeal - Motor Fuels Tax. No Public Hearing Contemplated | |
3/13/2014 | 18-145 | MDT | Notice of Adoption and Amendment - Motor Carrier Services Safety Assistance Program. | |
1/30/2014 | 18-144 | Transportation Commission | Notice of Adoption and Amendment - Community Welcome To Signs | |
1/16/2014 | 18-145 | MDT | Notice of Proposed Adoption and Amendment - Motor Carrier Services Safety Assistance Program. No Public Hearing Contemplated | |
11/14/2013 | 18-144 | Transportation Commission | Notice of Proposed Adoption and Amendment - Community Welcome To Signs. No Public Hearing Contemplated | |
8/8/2013 | 18-143 | MDT | Notice of Amendment and Repeal - Highway Approaches | |
7/11/2013 | 18-142 | MDT | Notice of Amendment - Motor Carrier Services | |
6/20/2013 | 18-143 | MDT | Notice of Proposed Amendment and Repeal - Highway Approaches | |
6/6/2013 | 18-141 | MDT | Notice of Amendment - Motor Carrier Services | |
5/23/2013 | 18-140 | MDT | Notice of Amendment - Motor Carrier Services | |
5/9/2013 | 18-142 | MDT | Notice of Proposed Amendment - Motor Carrier Services | |
4/11/2013 | 18-139 | MDT | Notice of Amendment - Wreckers and Tow Vehicle Requirements | |
3/28/2013 | 18-140 | MDT | Notice of Proposed Amendment - Motor Carrier Services | |
3/28/2013 | 18-141 | MDT | Notice of Public Hearing on Proposed Amendment - Motor Carrier Services | |
2/14/2013 | 18-139 | MDT | Notice of Proposed Amendment - Wreckers and Tow Vehicle Requirements | |
12/6/2012 | 18-137 | MDT | Notice of Adoption, Amendment, and Repeal - Motorist Information Signs |