Montana State Legislature
Administrative Rule Review
The Revenue and Transportation Interim Committee reviews administrative rules proposed by the Department of Revenue, the Department of Transportation, and the Montana Tax Appeal Board.
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.
Department of Revenue and administratively attached entities
| Notice Date (MM/DD/YYYY) | MAR Notice No. | Agency | Subject | Staff Memo/ Other Documents |
|---|---|---|---|---|
| 11/2/2018 | 42-2-997 | DOR | Notice of Public Hearing on Proposed Amendment and Repeal - Tax Increment Financing Districts. | November 2018 |
| 11/2/2018 | 42-2-998 | DOR | Notice of Public Hearing on Proposed Amendment - Agricultural Land Valuation. | November 2018 |
| 10/19/2018 | 42-2-996 | DOR | Notice of Public Hearing on Proposed Amendment and Repeal - Reappraisal Cycles for Residential, Commercial, Forest, and Agricultural Properties - Development of a Reappraisal Plan and Valuation Manuals. | November 2018 |
| 6/22/2018 | 42-2-995 | DOR | Notice of Public Hearing on Proposed Adoption - Deduction Provided Under IRC 199A - Not Allowed for the Determination of Montana Net Income. | July 2018 |
| 6/22/2018 | 42-2-993 | DOR | Notice of Amendment - Oil and Gas Tax Rates. | July 2018 |
| 4/27/2018 | 42-2-993 | DOR | Notice of Public Hearing on Proposed Amendment - Oil and Gas Tax Rates. | May 2018 |
| 4/27/2018 | 42-2-989 | DOR | Notice of Amendment - Pension and Annuity Income Exclusions - Dependent Exemptions - Medical Care Savings Accounts. | May 2018 |
| 4/27/2018 | 42-2-990 | DOR | Notice of Amendment - Withholding Taxes. | May 2018 |
| 4/27/2018 | 42-2-991 | DOR | Notice of Adoption and Amendment - Apportionment and Allocation of Income Reported by Pass-Through Entities and Guaranteed Payments to Individual Partners. | May 2018 |
| 3/30/2018 | 42-2-988 | DOR | Notice of Amendment - Office of Dispute Resolution (ODR). | May 2018 |
| 2/23/2018 | 42-2-989 | DOR | Notice of Public Hearing on Proposed Amendment - Pension and Annuity Income Exclusions - Dependent Exemptions - Medical Care Savings Accounts. | March 2018 |
| 2/23/2018 | 42-2-990 | DOR | Notice of Public Hearing on Proposed Amendment - Withholding Taxes. | March 2018 |
| 2/23/2018 | 42-2-991 | DOR | Notice of Public Hearing on Proposed Adoption and Amendment - Apportionment and Allocation of Income Reported by Pass-Through Entities and Guaranteed Payments to Individual Partners. | March 2018 |
| 2/9/2018 | 42-2-988 | DOR | Notice of Public Hearing on Proposed Amendment - Office of Dispute Resolution (ODR). | March 2018 |
| 12/8/2017 | 42-2-984 | DOR | Notice of Amendment - Carryforward and Carryback Provisions of Corporate Net Operating Losses. | March 2018 |
| 12/8/2017 | 42-2-985 | DOR | Notice of Adoption, Amendment, and Repeal - Allocation and Apportionment of Income of Multistate Corporate Taxpayers Necessitated by House Bill 511, L. 2017 - Department's Method of Administering the Corporate Income Tax Regarding Unitary Multistate Taxpayers Whose Montana Activity Is Reflected Through Multiple Entities. | March 2018 |
| 12/8/2017 | 42-2-986 | DOR | Notice of Adoption - Apportionment and Allocation of Income for Financial Institutions. | March 2018 |
| 12/8/2017 | 42-2-987 | DOR | Notice of Amendment - Trended Depreciation Schedules for Valuing Property. | March 2018 |
| 11/24/2017 | 42-2-977 | DOR | Notice of Amendment - Land Classification - Natural Disaster Reduction - Forest Land Eligibility and Valuation. | December 2017 |
| 11/24/2017 | 42-2-980 | DOR | Notice of Adoption and Amendment - Property Tax Assistance Programs. | December 2017 |
| 11/24/2017 | 42-2-982 | DOR | Notice of Adoption, Amendment, and Repeal - Coal Valuation for Coal Gross Proceeds - Coal Severance Tax on Coal Production. | December 2017 |
| 11/9/2017 | 42-2-974 | DOR | Notice of Amendment - Conditions for Operating a Brewery - Production Threshold - Beer Reporting Requirements. | December 2017 |
| 11/9/2017 | 42-2-975 | DOR | Notice of Amendment - Deadlines for Classification and Appraisal Reviews - Consideration of Sales Price and Fee Appraisals as Market Value Indicators. | December 2017 |
| 11/9/2017 | 42-2-976 | DOR | Notice of Amendment - Property Tax Exemption Applications - Exemptions for Veterans' Organizations - Exemption Notifications to County Treasurers - Valuation of Condominiums and Townhomes. | December 2017 |
| 11/9/2017 | 42-2-978 | DOR | Notice of Amendment - Calculating the Elderly Homeowner/Renter Tax Credit. | December 2017 |
| 11/9/2017 | 42-2-979 | DOR | Notice of Amendment - Pass-Through Entities. | December 2017 |
| 11/9/2017 | 42-2-981 | DOR | Notice of Adoption, Amendment, and Repeal - Tax Credits. | December 2017 |
| 11/9/2017 | 42-2-983 | DOR | Notice of Adoption - Employer Apprenticeship Tax Credit. | December 2017 |
| 10/13/2017 | 42-2-984 | DOR | Notice of Public Hearing on Proposed Amendment - Carryforward and Carryback Provisions of Corporate Net Operating Losses. | December 2017 |
| 10/13/2017 | 42-2-985 | DOR | Notice of Public Hearing on Proposed Adoption, Amendment, and Repeal - Allocation and Apportionment of Income of Multistate Corporate Taxpayers Necessitated by House Bill 511, L. 2017 - Department's Method of Administering the Corporate Income Tax Regarding Unitary Multistate Taxpayers Whose Montana Activity Is Reflected Through Multiple Entities. | December 2017 |
| 10/13/2017 | 42-2-986 | DOR | Notice of Public Hearing on Proposed Adoption - Apportionment and Allocation of Income for Financial Institutions. | December 2017 |
| 10/13/2017 | 42-2-987 | DOR | Notice of Public Hearing on Proposed Amendment - Trended Depreciation Schedules for Valuing Property. | December 2017 |
| 9/22/2017 | 42-2-980 | DOR | Notice of Public Hearing on Proposed Adoption and Amendment - Property Tax Assistance Programs. | December 2017 |
| 9/22/2017 | 42-2-981 | DOR | Notice of Public Hearing on Proposed Adoption, Amendment, and Repeal - Tax Credits. | December 2017 |
| 9/22/2017 | 42-2-982 | DOR | Notice of Public Hearing on Proposed Adoption, Amendment, and Repeal - Coal Valuation for Coal Gross Proceeds - Coal Severance Tax on Coal Production. | December 2017 |
| 9/22/2017 | 42-2-983 | DOR | Notice of Public Hearing on Proposed Adoption - Employer Apprenticeship Tax Credit. | December 2017 |
| 9/22/2017 | 42-2-971 | DOR | Notice of Amendment - Livestock Reporting and Per Capita Fees–Honey Bees. | December 2017 |
| 9/22/2017 | 42-2-972 | DOR | Notice of Amendment and Repeal - Tax Exemptions for Nonfossil Energy Systems - Taxable Rate Reductions for Value-Added Property - Department's Notification of Property Tax Liens. | December 2017 |
| 9/22/2017 | 42-2-973 | DOR | Notice of Amendment - Resident Military Salary Exclusion. | December 2017 |
| 9/8/2017 | 42-2-978 | DOR | Notice of Public Hearing on Proposed Amendment - Calculating the Elderly Homeowner/Renter Tax Credit. | September 2017 supplemental |
| 9/8/2017 | 42-2-979 | DOR | Notice of Public Hearing on Proposed Amendment - Pass-Through Entities. | September 2017 supplemental |
| 8/18/2017 | 42-2-975 | DOR | Notice of Public Hearing on Proposed Amendment - Deadlines for Classification and Appraisal Reviews - Consideration of Sales Price and Fee Appraisals as Market Value Indicators. | September 2017 |
| 8/18/2017 | 42-2-976 | DOR | Notice of Public Hearing on Proposed Amendment - Property Tax Exemption Applications - Exemptions for Veterans' Organizations - Exemption Notifications to County Treasurers - Valuation of Condominiums and Townhomes. | September 2017 |
| 8/18/2017 | 42-2-977 | DOR | Notice of Public Hearing on Proposed Amendment - Land Classification - Natural Disaster Reduction - Forest Land Eligibility and Valuation. | September 2017 |
| 8/4/2017 | 42-2-971 | DOR | Notice of Public Hearing on Proposed Amendment - Livestock Reporting and Per Capita Fees–Honey Bees. | September 2017 |
| 8/4/2017 | 42-2-972 | DOR | Notice of Public Hearing on Proposed Amendment and Repeal - Tax Exemptions for Nonfossil Energy Systems - Taxable Rate Reductions for Value-Added Property - Department's Notification of Property Tax Liens. | September 2017 |
| 8/4/2017 | 42-2-973 | DOR | Notice of Public Hearing on Proposed Amendment - Resident Military Salary Exclusion. | September 2017 |
| 8/4/2017 | 42-2-974 | DOR | Notice of Public Hearing on Proposed Amendment - Conditions for Operating a Brewery - Production Threshold - Beer Reporting Requirements. | September 2017 |
| 7/21/2017 | 42-2-970 | DOR | Notice of Repeal - Taxation of Internet Revenue. | September 2017 |
| 6/9/2017 | 42-2-970 | DOR | Notice of Proposed Repeal - Taxation of Internet Revenue. No Public Hearing Contemplated. | June 2017 |
| 3/24/2017 | 42-2-969 | DOR | Notice of Transfer and Amendment - Alternative Business Office Hours in Qualified County Offices - Removing Pondera County. | June 2017 |
| 2/3/2017 | 42-2-969 | DOR | Notice of Proposed Transfer and Amendment - Alternative Business Office Hours in Qualified County Offices - Removing Pondera County. No Public Hearing Contemplated. | June 2017 |
| 12/9/2016 | 42-2-964 | DOR | Notice of Adoption, Amendment, and Repeal - Property Reappraisal. | June 2017 |
| 12/9/2016 | 42-2-965 | DOR | Notice of Amendment - Trended Depreciation Schedules for Valuing Property. | June 2017 |
| 12/9/2016 | 42-2-966 | DOR | Notice of Amendment - Agricultural Land Valuation. | June 2017 |
| 11/25/2016 | 42-2-968 | DOR | Notice of Public Hearing on Proposed Amendment - Alcoholic Beverage Establishment Location Managers - Compliance With Laws and Rules - Penalty Schedule - Consumer Promotions - Contract Manufacturing. | June 2017 |
| 11/25/2016 | 42-2-959 | DOR | Notice of Adoption - Golf Course Valuation. | June 2017 |
| 11/25/2016 | 42-2-960 | DOR | Notice of Amendment and Repeal - Corporate Income Tax. | June 2017 |
Department of Transportation and administratively attached entities
| Notice Date (MM/DD/YYYY) | MAR Notice No. | Agency | Subject | Staff Memo/ Other Documents |
|---|---|---|---|---|
| 8/10/2018 | 18-171 | MDT | Notice of Amendment and Repeal - Electronic Submission of Transportation Construction Bids. | September 2018 |
| 7/6/2018 | 18-170 | MDT | Notice of Amendment - Right-of-Way Occupancy by Water and Sewer Facilities. | September 2018 |
| 7/6/2018 | 18-169 | MDT | Notice of Amendment - Motor Carrier Services Safety Requirements. | September 2018 |
| 6/8/2018 | 18-171 | MDT | Notice of Proposed Amendment and Repeal - Electronic Submission of Transportation Construction Bids. No Public Hearing Contemplated. | July 2018 |
| 5/25/2018 | 18-169 | MDT | Notice of Proposed Amendment - Motor Carrier Services Safety Requirements. No Public Hearing Contemplated. | July 2018 |
| 5/25/2018 | 18-168 | MDT | Notice of Amendment - Motor Carrier Services Safety Requirements. | July 2018 |
| 5/11/2018 | 18-170 | MDT | Notice of Proposed Amendment - Right-of-Way Occupancy by Water and Sewer Facilities. No Public Hearing Contemplated. | July 2018 |
| 5/11/2018 | 18-167 | MDT and Transportation Commission | Notice of Amendment - Outdoor Advertising Control. | July 2018 |
| 4/13/2018 | 18-168 | MDT | Notice of Proposed Amendment - Motor Carrier Services Safety Requirements. No Public Hearing Contemplated. | May 2018 |
| 3/16/2018 | 18-167 | Transportation Commission | Notice of Proposed Amendment - Outdoor Advertising Control. No Public Hearing Contemplated. | May 2018 |
| 3/16/2018 | 18-166 | MDT | Notice of Adoption and Amendment - Motor Fuels Tax Collection and IFTA. | May 2018 |
| 1/26/2018 | 18-166 | MDT | Notice of Proposed Adoption and Amendment - Motor Fuels Tax Collection and IFTA. No Public Hearing Contemplated. | March 2018 |
| 12/8/2017 | 18-165 | MDT | Notice of Adoption - Fuel Tax Bridge and Road Safety and Accountability Program. | March 2018 |
| 10/13/2017 | 18-165 | MDT | Notice of Proposed Adoption - Fuel Tax Bridge and Road Safety and Accountability Program. No Public Hearing Contemplated. | December 2017 |
| 9/8/2017 | 18-164 | Transportation Commission | Notice of Adoption and Amendment - Outdoor Advertising Control. | September 2017 supplemental |
| 8/18/2017 | 18-163 | MDT | Notice of Amendment - Motor Carrier Services Safety Requirements. | September 2017 |
| 7/7/2017 | 18-163 | MDT | Notice of Proposed Amendment - Motor Carrier Services Safety Requirements. No Public Hearing Contemplated. | September 2017 |
| 7/7/2017 | 18-164 | Transportation Commission | Notice of Public Hearing on Proposed Adoption and Amendment - Outdoor Advertising Control. | September 2017 |
| 5/12/2017 | 18-162 | MDT | Notice of Proposed Amendment – Motor Carrier Services Safety Requirements. No Public Hearing Contemplated. | June 2017 |
Montana Tax Appeal Board
| Notice Date (MM/DD/YYYY) | MAR Notice No. | Agency | Subject | Staff Memo/ Other Documents |
|---|---|---|---|---|
| No Notices at ths time |
