Administrative Rules
Administrative rules are agency regulations and standards used to implement, interpret, or set policy. Rules can also describe an agency’s organization, procedures, or practices.
Learn more about the rulemaking process at the Administrative Rules of Montana website.
Administrative Rules of Montana
Department of Revenue Rules
ARM Title 42 – Revenue as published through March 31, 2019.
Rulemaking Notices Archive
The department’s current and previous rulemaking notices are available at the Administrative Rules of Montana website.
Other Resources
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Department of Revenue Red Tape Portal now available.
The Red Tape Portal lets you see identified red tape in department rules and provide comments and feedback.
Past Rules Hearings
| Date | Hearing Name | Comment Deadline | Related Documents |
|---|---|---|---|
| Tuesday, November 26, 2024 | Rules Hearing for MAR Notice No. 42-1089pro – pertaining to 2025 Personal Property Depreciation Schedules and Trend Tables | December 2, 2024, 5:00 pm | Proposal Notice (PDF, 106.67 KB) |
| Tuesday, November 26, 2024 | Rules Hearing for MAR Notice No. 42-1085pro – pertaining to updates of the Montana Reappraisal Plan and Classification and Valuation Manuals | December 2, 2024, 5:00 pm | Proposal Notice (PDF, 98.75 KB) |
| Wednesday, September 4, 2024 | Rules Hearing for MAR Notice No. 42-1084pro – pertaining to the implementation of Senate Bill 3 (2023), revising forest land taxation laws, revising and clarifying Form AB-26 processes, and revising and clarifying forest land natural disaster property tax assistance processes | September 11, 2024, 5:00 pm | |
| Wednesday, September 4, 2024 | Rules Hearing for MAR Notice No. 42-1083pro – pertaining to the valuation of condominiums or townhomes | September 11, 2024, 5:00 pm | |
| Monday, August 19, 2024 | Rules Hearing for MAR Notice No. 42-1082pro – pertaining to the simplification of processing tax clearance certificates | August 26, 2024, 5:00 pm | |
| Monday, August 19, 2024 | Rules Hearing for MAR Notice No. 42-1081pro – pertaining to withholding and estimated income tax payments and the department’s implementation of Senate Bill 399 (2021), Senate Bill 121 (2023), and House Bill 447 (2023) | August 26, 2024, 5:00 pm | |
| Monday, July 29, 2024 | Rules Hearing For MAR Notice No. 42-1079pro – pertaining to the department’s implementation of Senate Bill 399 (2021), House Bill 191 (2021), and Senate Bill 506 (2023) | August 5, 2024, 5:00 pm | |
| Monday, July 1, 2024 | Rules Hearing For MAR Notice No. 42-1078pro – pertaining to the valuation of commercial properties | July 8, 2024, 5:00 pm | |
| Tuesday, June 18, 2024 | Rules Hearing For MAR Notice No. 42-1071pro – pertaining to revised marijuana sampling protocols and quality assurance testing requirements | July 1, 2024, 5:00 pm | |
| Tuesday, June 4, 2024 | Rules Hearing For MAR Notice No. 42-1076pro – pertaining to the implementation of alcoholic beverage legislation enacted by the 68th Montana Legislature | June 17, 2024, 5:00 pm | |
| Tuesday, May 21, 2024 | Rules Hearing For MAR Notice No. 42-1077pro – pertaining to Tax Haven Corporation Water’s Edge Filing Requirements to Implement Senate Bill 246 (2023) | May 28, 2024, 5:00 pm | Proposal Notice (PDF, 69.78 KB) |
| Friday, March 1, 2024 | Proposal Notice: MAR Notice No. 42-1075pro – pertaining to beer and wine tax reporting changes to implement HB 124 and SB 20 (2023) | March 11, 2024, 5:00 pm | Proposal Notice (PDF, 109.0 KB) |
| Friday, January 19, 2024 | Proposal Notice: MAR Notice No. 42-1073 – pertaining to packaging and labeling of marijuana; marijuana wholesaling; and marijuana advertising | January 22, 2024 | |
| Thursday, January 18, 2024 | Proposal Notice: MAR Notice No. 42-1070 – pertaining to Industrial Property | January 22, 2024 | Proposal Notice (PDF, 89.34 KB) |
| Thursday, January 18, 2024 | Proposal Notice: MAR Notice No. 42-1072 – pertaining to implementation of House Bills 128, 903, and 948 (2023), and revising requirements applicable to chemical, infused product, and mechanical manufacturers of marijuana | January 22, 2024 | |
| Monday, November 27, 2023 | Rules Hearing For MAR 42-1069pro – Pertaining To 2024 Personal Property Depreciation Schedules and Trend Tables | December 4, 2023 | Proposal Notice (PDF, 86.2 KB) |
| Monday, November 27, 2023 | Rules Hearing For MAR 42-1068pro – Pertaining To Residential Property Tax Assistance Program Improvements | December 4, 2023 | Proposal Notice (PDF, 112.0 KB) |
| Friday, September 8, 2023 | Proposal Notice: MAR 42-1067pro – pertaining to property tax abatements for gray water systems. | October 10, 2023 | Proposal Notice (PDF, 59.5 KB) |
| Monday, November 28, 2022 | Rule Hearing for MAR 42-1065 – Pertaining to 2023 Personal Property Depreciation Schedules and Trend Tables | December 5, 2022 | |
| Monday, November 28, 2022 | Rule Hearing for MAR 42-1064 – Pertaining to Revisions to Railroad Income Apportionment Factors | December 5, 2022 | Proposal Notice (PDF, 83.3 KB) |
| Monday, November 28, 2022 | Rule Hearing for MAR 42-1063 – Pertaining to Agricultural Commodity Prices and Values | December 5, 2022 | Proposal Notice (PDF, 74.7 KB) |
| Monday, November 28, 2022 | Rule Hearing for MAR 42-1062 – Pertaining to updates of the Montana Reappraisal Plan and Classification and Valuation Manuals | December 5, 2022 |
|
| Friday, August 26, 2022 | MAR 42-1061 – Pertaining to Montana Education Savings Plans (529 Plans) | September 6, 2022 | Proposal Notice (PDF, 75.7 KB) |
| Friday, August 26, 2022 | MAR 42-1055 – Rule Hearing Pertaining to Tribal Government Applications for Temporary Property Tax Exemptions. | September 6, 2022 | Proposal Notice (PDF, 94.6 KB) |
| Tuesday, August 16, 2022 | Public Hearing on MAR 42-1059 – Pertaining to the authorization of marijuana dispensary customer loyalty programs |
August 23, 2022 | Proposal Notice (PDF, 76.7 KB) |
| Tuesday, August 16, 2022 | Public Hearing on MAR 42-1058 – Pertaining to the creation of additional canopy license tiers for marijuana cultivators | August 23, 2022 | Proposal Notice (PDF, 80.6 KB) |
| Monday, August 15, 2022 | Public Hearing on MAR 42-1057 – Pertaining to the extension of deadlines for a taxpayer to appeal an audit determination or a final determination | August 22, 2022 | Proposal Notice (PDF, 80.6 KB) |
| Monday, August 15, 2022 | Public Hearing on MAR 42-1056 – Pertaining to adopting the Multistate Tax Commission’s Model Statute for Reporting Adjustments to Federal Taxable Income and Federal Partnership Audit Adjustments | August 22, 2022 | Proposal Notice (PDF, 79.5 KB) |
| Monday, August 15, 2022 | Public Hearing on MAR 42-1054 – Pertaining to property tax exemption process revisions | August 22, 2022 | Proposal Notice (PDF, 140.9 KB) |
| Friday, August 12, 2022 | Public Hearing on MAR 42-1052 – Pertaining to department implementation of legislation for House Bills 157, 226, 525, 705 and Senate Bill 320 enacted by the 2021 Montana Legislature | August 22, 2022 | Proposal Notice (PDF, 389.9 KB) |
| Monday, July 18, 2022 | Rule Hearing for MAR 42-1053 – Pertaining to Montana Marijuana Regulation and Taxation Act Post-Legislative Rules Revisions and Contested Case Rules Updates | July 25, 2022 | Proposal Notice (PDF, 128.4 KB) |
| Wednesday, June 22, 2022 | Rule Hearing for MAR 42-1046 – Pertaining to Department Procedures Involving Penalties Against Alcoholic Beverage Licenses | June 30, 2022 | Proposal Notice (PDF, 91.6 KB) |
| Monday, May 9, 2022 | Rule Hearing for MAR 42-1049 – Pertaining to Department Processing and Remittance of Local-Option Marijuana Excise Tax Collections to Localities | May 16, 2022 | Proposal Notice (PDF, 85.8 KB) |
| Monday, May 9, 2022 | Rule Hearing for MAR 42-1050 – Pertaining to Eliminated Tax Credits | May 16, 2022 | Proposal Notice (PDF, 87.2 KB) |
| Tuesday, March 22, 2022 | Rule Hearing for MAR 42-1048 – Pertaining to Marijuana and Marijuana Product Packaging and Labeling Application and Approval Process | April 4, 2022 | Proposal Notice (PDF, 88.2 KB) |
| Tuesday, November 30, 2021 | Rule Hearing for MAR 42-1040 – Pertaining to the Implementation of Compliance and Enforcement Requirements of the Montana Marijuana Regulation and Taxation Act and Local-Option Marijuana Excise Taxation | December 6, 2021 | Proposal Notice (PDF, 205.1 KB) |
| Tuesday, November 30, 2021 | Rule Hearing for MAR 42-1042 – Pertaining to Medical Marijuana Program Rules and the Implementation of the Montana Marijuana Regulation and Taxation Act | December 6, 2021 | Proposal Notice (PDF, 196.0 KB) |
| Monday, November 29, 2021 | Rule Hearing for MAR 42-1041adp – Rule Hearing Pertaining to Innovative Educational Program Donations to School Districts and Student Scholarship Organization | - | Proposal Notice (PDF, 86.5 KB) |
| Tuesday, November 16, 2021 | Rule Hearing for MAR 42-1033 – Pertaining to the implementation of the Montana Marijuana Regulation and Taxation Act | - | |
| Thursday, November 4, 2021 | Rule Hearing for MAR 42-1038 – Pertaining to 2022 Personal Property Depreciation Schedules and Trend Tables | November 8, 2021 | |
| Friday, August 13, 2021 | Rule Hearing for MAR Notice No. 42-1032 – Pertaining to Marijuana Provider Canopy Tier Size Increases and Limitations on Advertising | - | |
| Monday, February 15, 2021 | Rule Hearing for MAR Notice No. 42-1029 – Pertaining to common carrier reporting of alcoholic beverage shipments | - | |
| Monday, December 14, 2020 | Rule Hearing for MAR Notice No. 42-1026 – Pertaining to Montana Achieving a Better Life Experience (ABLE) program accounts and family education plan savings accounts | - | |
| Monday, November 16, 2020 | Rule Hearing for MAR Notice No. 42-1025 – Pertaining to trended depreciation schedules for valuing personal property. | - |