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42.1 - organizational rule

42.1.101 organizational rule

42.2 - general department rules

42.2.101 model procedural rules

42.2.102 introduction

42.2.103 content of petition

42.2.104 acceptance or denial of a petition for a declaratory ruling

42.2.105 record of declaratory ruling

42.2.106 effect

42.2.115 final agency decisions

42.2.201 restriction on use of taxpayer or licensee lists

42.2.202 definitions

42.2.203 administrative summons

42.2.204 issuance of an administrative summons

42.2.205 process to quash an administrative summons

42.2.206 process to intervene

42.2.207 enforcement of administrative summons

42.2.301 open meetings

42.2.302 requests for information

42.2.303 appointments with director, deputy director, or division administrators

42.2.304 definitions

42.2.305 availability and retention of taxpayer records

42.2.306 penalty and interest

42.2.307 accounting methods

42.2.308 nonresident calculation of montana source income realized and recognized when montana property is relinquished as part of a section 1031 exchange

42.2.309 voluntary disclosure

42.2.310 voluntary disclosure program for nonfiling taxpayers

42.2.311 public participation

42.2.312 actions considered to be of significant public interest

42.2.313 notice and means for public participation

42.2.316 alternative county business office hours

42.2.320 integrated revenue information system (iris) administrative fee

42.2.321 department programs related to public participation

42.2.322 informational materials

42.2.323 public assistance

42.2.324 notification of interested persons

42.2.325 access to information

42.2.326 rulemaking

42.2.327 other measures

42.2.328 nondisclosure of property record information

42.2.401 small business liability funds

42.2.402 tax certificates – requirements

42.2.501 application of partial payments

42.2.503 jeopardy assessment and emergency execution

42.2.504 other penalties - late pay, failure to file, fraudulent and frivolous

42.2.505 interest on unpaid tax

42.2.506 late filing penalty

42.2.507 substantial understatement penalty

42.2.508 adjustments to penalty and interest

42.2.510 review of notice of assessment (noa)

42.2.511 review of centrally assessed property appraisals

42.2.512 reasonable cause

42.2.513 proof of reasonable cause or lack of neglect

42.2.520 collection of delinquent taxes or other funds through offset procedures

42.2.601 uniform tax review procedure - definitions - applicability date

42.2.602 notice to taxpayer

42.2.603 taxpayer objections to auditor's assessment or refund denial, or denial or waiver of penalty and interest

42.2.604 consequences of failure to object to an assessment in a timely manner

42.2.605 division administrator's decision

42.2.606 taxpayer objection to decision of the division administrator

42.2.607 alternative procedures

42.2.608 director of the department of revenue's decision

42.2.609 taxpayer appeals to the state tax appeal board

42.2.610 director initiated review

42.2.611 settlement of tax disputes

42.2.612 departmental procedures

42.2.613 definitions

42.2.614 purpose

42.2.615 referrals to odr

42.2.616 formality of procedures

42.2.617 initial conferences

42.2.618 mediation procedures

42.2.619 hearing procedures

42.2.620 information offered in hearings

42.2.621 final agency decision and appeal

42.2.701 public access to taxpayer information

42.2.705 alternative county business office hours

42.2.801 statement of intent

42.2.802 definitions - ethics of department of revenue employees

42.2.803 required employee conduct

42.2.804 examples of situations where disclosure of an ethical issue is required

42.2.805 best interests of the state of montana

42.2.806 review of ethical issues and department action after disclosure

42.2.807 consequences for failure to comply with ethical standards

42.2.901 definitions

42.2.902 election to waive protested taxes - school districts notification requirements

42.2.903 county treasurers notification requirements

42.2.904 department of revenue notification requirements

42.2.905 election requirement

42.2.1001 definitions

42.2.1002 purpose

42.2.1003 procedure

42.3 - waiver of penalty and interest

42.3.101 definitions

42.3.102 purpose and application

42.3.103 waiver of interest on the tax

42.3.104 waiver of penalties or interest assessed as the result of litigation

42.3.105 reasonable cause for waiver of penalty and interest on the penalty

42.3.106 hardship as "reasonable cause"

42.3.107 proof of reasonable cause or lack of neglect

42.3.108 interest accruing to a county or counties and penalties

42.3.109 when decision to waive is made

42.3.110 payment with an nsf check is not considered a payment of taxes

42.3.111 calculation of time periods and filing dates

42.3.112 a tax will not be waived

42.3.113 waiver for extraordinary circumstances and in the interest of the just and efficient enforcement of the law

42.3.114 application of 15-1-206 (1), mca

42.3.115 waiver of late payment penalty

42.3.120 department determination for cost effectiveness and subsequent account write off

42.4 - tax credits

42.4.101 determination of appropriate systems

42.4.102 income tax credit for nonfossil energy generation system

42.4.103 property tax exemption for nonfossil energy system

42.4.104 energy generating systems

42.4.105 standard components and passive solar systems

42.4.106 other energy generating systems

42.4.107 electrical generation and transmission facility – qualification and publication

42.4.108 electrical generation and transmission facility – reporting

42.4.109 electrical generation and transmission facility – verification

42.4.110 definitions

42.4.111 alternate renewable energy generation facilities exemption - less than one megawatt

42.4.112 appeal rights

42.4.113 commercial use for income tax

42.4.114 property tax exemption - noncommercial electrical generation machinery and equipment

42.4.115 wind energy tax credits for generation facilities located in exterior boundaries of a montana indian reservation - tribal employment agreement

42.4.116 wind energy tax credits for generation facilities located on school trust land

42.4.117 deductibility of impact fee for local government and school districts

42.4.118 multiple investors claiming the alternative energy system

42.4.119 records required - audit

42.4.120 request for information

42.4.121 individual energy-related tax benefits

42.4.130 deduction or credit for investment for energy conservation

42.4.131 determination of capital investment for energy conservation

42.4.201 definitions

42.4.202 individual income tax credit for energy conserving expenditures

42.4.203 credit for energy conservation investment

42.4.204 capital investments for qualifying energy conservation credit

42.4.205 tax year for claiming the energy conservation credit and multiple units or investors

42.4.206 new construction standards

42.4.207 record retention requirements

42.4.208 annual update of capital investments qualifying for the energy conservation credit

42.4.209 standards and ratings

42.4.301 definitions

42.4.302 computation of elderly homeowner/renter tax credit

42.4.303 claiming an elderly homeowner/renter tax credit

42.4.401 definitions

42.4.402 credit for income taxes paid to another state or country

42.4.403 computation of credit for tax paid to another state or country

42.4.404 deductions not allowed when credit claimed

42.4.501 definitions

42.4.502 capital gain credit

42.4.601 definitions

42.4.602 rural physician's credit -- qualifications -- limitations

42.4.603 rural physician's credit - repayment

42.4.702 qualifying for the property tax credit under 15-30-2336, mca

42.4.703 calculation of the refundable individual income tax credit under 15-30-2336, mca

42.4.801 definitions

42.4.802 qualified education provider

42.4.803 school district and student scholarship organization (sso) requirements and preapproval process

42.4.804 credit limitations and claims

42.4.1202 application of credits against corporate income tax liability

42.4.1601 definitions

42.4.1602 credit for new or expanding corporations

42.4.1603 period of eligibility

42.4.1604 manufacturing

42.4.1605 new corporation

42.4.1606 expanding corporation

42.4.1607 compliance with certain statutes required

42.4.1608 submission of employee lists

42.4.1609 determination of new jobs

42.4.1610 determination of wages

42.4.1611 availability of tax credit

42.4.1612 when credit may be claimed

42.4.1702 credit for emergency lodging

42.4.2202 employer apprenticeship tax credit

42.4.2301 definitions

42.4.2302 claiming the unlocking public lands tax credit

42.4.2303 allocation of credit for access through land with multiple owners and land owned by pass-through entities

42.4.2402 insure montana refundable credit

42.4.2403 reduction of deductions allowed for insurance claims

42.4.2404 coordination with other health insurance credits

42.4.2501 definitions

42.4.2502 carryover and recapture of oilseed crush facility tax credit

42.4.2503 carryover and recapture of biodiesel or biolubricant production facility tax credit

42.4.2504 carryover and recapture of biodiesel blending and storage tax credit

42.4.2601 definitions

42.4.2602 additional deduction for purchase of recycled material

42.4.2604 credit for investments in depreciable equipment or machinery to collect, process, or manufacture a product from reclaimed material, or process soils contaminated by hazardous wastes

42.4.2605 period covered for the reclamation and recycling credit

42.4.2701 definitions

42.4.2703 eligibility requirements to hold a qualified endowment

42.4.2704 tax credit and deduction limitations

42.4.2705 creating a permanent irrevocable fund

42.4.2706 reporting requirements

42.4.2707 qualified endowment credit for corporations

42.4.2708 determining present value for the endowment credit

42.4.2801 definitions

42.4.2802 health insurance for uninsured montanans credit

42.4.2803 determining number of employees

42.4.2902 computation of the tax credit for the preservation of historic properties

42.4.2903 computation of tax credit for preservation of historic property for married taxpayers

42.4.2904 ownership of historic property

42.4.2905 claiming the historic preservation credit

42.4.3002 who may claim the infrastructure user fee credit

42.4.3003 claiming the infrastructure user fee credit

42.4.3004 recapture of the infrastructure user fee credit

42.4.3102 credit for contractor's gross receipts tax - individual income tax

42.4.3103 credit for contractor's gross receipts tax - corporation income tax

42.4.3202 credit for increasing research activities

42.4.3203 information required of a multistate business claiming a credit for increasing research activities

42.4.3301 definitions

42.4.3302 state certification

42.4.3303 submission of costs and application for tax credit

42.4.3304 certification for employment production tax credit

42.4.3305 qualified expenditures

42.4.3306 penalty and interest

42.4.3401 definitions

42.4.3402 media production tax credits - determination of credit base

42.4.3403 required income tax withholding on compensation paid to a loan-out company

42.4.3406 base investment requirement; election to combine nonqualifying productions

42.4.3407 tax credit for postproduction wages – credit base

42.4.3408 credit year

42.4.3411 media production tax credit application

42.4.3412 postproduction tax credit application

42.4.3413 certified public accountant verification report

42.4.3414 overall calendar year limitation

42.4.3417 validation of tax credit - appeal rights

42.4.3418 claim of tax credits on an income tax return

42.4.3419 carryover period

42.4.3420 transfer of production tax credit

42.4.4101 alternative energy production credit definitions

42.4.4102 electrical generation and transmission facility – qualification and publication

42.4.4103 electrical generation and transmission facility – reporting

42.4.4104 electrical generation and transmission facility – verification

42.4.4105 alternate renewable energy generation facilities property tax exemption - less than one megawatt

42.4.4106 appeal rights

42.4.4107 commercial use and other requirements for commercial and net metering systems eligible for the income tax credit

42.4.4108 property tax exemption - noncommercial electrical generation machinery and equipment

42.4.4109 alternative energy income tax credits for generation facilities located within exterior boundaries of a montana indian reservation - tribal employment agreement

42.4.4110 wind energy tax credits for generation facilities located on school trust land

42.4.4111 deductibility of impact fee for local government and school districts

42.4.4112 records required - audit

42.4.4113 request for information

42.4.4114 energy production or development - property tax abatement eligibility for new investment in the conversion, transport, manufacture, research, and development of renewable energy, clean coal energy, and carbon dioxide equipment and facilities

42.4.4115 property tax exemption for land adjacent to transmission line right-of-way or easement

42.5 - filing and remittance

42.5.101 pre-certification request for assistance

42.5.102 certification to department

42.5.103 review by department

42.5.104 write-off by agency - assignment to department

42.5.105 offset of tax refunds

42.5.106 write-off of bad debt by department

42.5.201 electronic payment

42.5.202 electronic returns and signatures

42.5.210 filing date

42.5.211 personal identification number

42.5.212 electronic payment/filing date

42.5.213 backup situation

42.5.301 definitions

42.5.302 process servers submission of levies and writs to the department by electronic means

42.5.303 department's treatment of writs received from process servers

42.5.304 department's submission of levies and writs to financial institutions and employers by electronic means

42.6 - investigations and enforcement division child support enforcement services (transferred to public health and human services, title 37)

42.6.101 definitions related to support standards

42.6.102 exemptions from assets

42.6.103 exemptions from income

42.6.104 adjustment for deductions and certain living expenses

42.6.105 adjustment for living standards

42.6.106 adjustment for special needs

42.6.107 child support computation

42.6.108 contribution table

42.6.109 scale of suggested minimum contributions

42.6.121 definitions related to fees for services

42.6.122 application fee

42.6.123 collection fees

42.6.141 definitions

42.6.142 releasing information about an individual's child support debt

42.6.143 notice of credit agency's intent to request information

42.6.144 individual's request for inspection

42.6.145 hearing on accuracy of information in department's records

42.6.146 waiver of rights for the release of information

42.6.147 credit agency's request for information

42.6.148 response to credit agency's request for information

42.6.149 fees

42.6.201 offset of state tax refunds for child support debts

42.6.202 notice of offset of state tax refunds for child support debts

42.6.203 child support offset of joint return

42.6.204 hearing procedures for child support offsets

42.6.301 definitions

42.6.302 independent support enforcement contractors

42.6.303 withholding entity

42.6.304 voluntary

42.6.305 hearing procedures

42.6.306 issues determinable at hearing

42.6.307 modification or termination of withholding orders

42.6.308 receipt of payments required

42.6.309 prompt delivery of withheld amount

42.6.310 allocation of payments

42.6.311 availability of hardship adjustments

42.6.312 affect of hardship determination

42.6.313 procedures for determining hardship adjustments

42.6.314 interstate income withholding

42.7 - investigations and enforcement division video draw poker machines (transferred to justice, title 23)

42.7.101 statement of department policy

42.7.102 definitions

42.7.103 application for license, license fee, and licensing requirement

42.7.104 proration of license fee

42.7.105 refund of license fee

42.7.106 distribution of license fee to local governing body

42.7.107 issuance of license decal

42.7.121 authority to operate

42.7.122 license not transferable

42.7.123 expiration -- renewal of license

42.7.124 licensee business relationships

42.7.125 licensee qualifications - denial of application -- nonrenewal of license -- fair hearing -- judicial review

42.7.126 quarterly reporting requirements

42.7.127 record retention requirements

42.7.201 general specifications of video draw poker machine

42.7.202 hardware specifications

42.7.203 software specifications

42.7.204 software information to be provided to the department

42.7.205 restrictions on optional game format or features

42.7.216 prohibited machines

42.7.217 possession of unlicensed machines by manufacturer, supplier, distributor, owner, or repair service

42.7.218 location of machines on premises

42.7.219 conditional approval of video draw poker machines by department

42.7.220 dissemination of information

42.7.221 repairing machines - approval

42.7.222 department investigators - peace officer status

42.7.223 inspection and seizure of machines

42.7.224 investigation of licensee

42.7.225 civil violations -- criminal citations

42.7.226 penalties for civil violation issued by department

42.7.227 administrative proceedings and judicial review

42.7.228 transportation of machines into state

42.7.229 registration of manufacturers, suppliers or distributors of video draw poker machines

42.8 - board of review

42.8.101 definitions

42.8.102 estop business licenses guide

42.8.103 anniversary dates established by the department

42.8.104 responsibilities

42.8.105 pro-rating license fees

42.8.106 electronic submission of documents and electronic signatures

42.9 - pass-through entities

42.9.101 definitions

42.9.102 pass-through entity information returns

42.9.103 late-file penalty for pass-through entities

42.9.104 consent, composite return, or withholding for partners, shareholders, managers, and members who are nonresident individuals, estates, or trusts

42.9.105 consent, composite return, or withholding for partners, shareholders, managers, and members that are foreign c corporations

42.9.106 composite return, withholding, or waiver for partners, shareholders, managers, and members that are second-tier pass-through entities

42.9.107 multi-tiered pass-through entity structures with montana source income – reporting requirements

42.9.108 inactive pass-through entities

42.9.109 partners, shareholders, managers, and members who are tax-exempt entities

42.9.110 pass-through entities – audit adjustments

42.9.111 pass-through entities—statute of limitations for audit adjustments

42.9.112 apportionable and nonapportionable income – apportionment or allocation – pass-through entities

42.9.201 composite return—election

42.9.202 filing requirement

42.9.203 computation of composite tax

42.9.204 composite return - net operating loss

42.9.301 pass-through entity information returns for partnerships

42.9.302 electronic returns required for partnerships having more than 100 members

42.9.303 guaranteed payments to individual partners - sourcing, apportionment, and allocation

42.9.401 pass-through entity information returns for s corporations

42.9.402 s corporation shareholder's addition to montana adjusted gross income

42.9.501 pass-through entity information returns for single-member llc treated as disregarded entity

42.9.502 disregarded entities – sourcing gain or loss on the sale of an interest

42.9.510 pass-through entity information returns for partnerships electing irc 761

42.9.520 pass-through entity information returns for qualified subchapter s subsidiaries

42.9.530 pass-through entity information returns for qualified reit subsidiaries

42.9.540 pass-through entity returns for remic

42.10 - collections

42.10.501 definitions

42.10.502 agency's submission of debts to department

42.10.503 department's review of submitted accounts

42.10.504 transfer of debts to department

42.10.505 debtor appeals on validity of transfer of debt

42.10.506 debtor appeals on department's collections

42.10.507 appeal hearings

42.10.508 write off of agency debt by department

42.10.509 collection services fee

42.11 - agency liquor stores and vendors

42.11.101 business hours for state liquor store

42.11.102 licensee's agent for liquor purchases

42.11.103 replacement of defective liquors

42.11.104 calculation of posted price

42.11.105 definitions

42.11.106 reduction in state markup for distilleries at or below 25,000 proof gallons

42.11.111 state stamp

42.11.112 division shipment orders -- exceptions

42.11.113 shipping labels

42.11.114 shipping requirements

42.11.201 definitions

42.11.205 vendors' employment of representatives

42.11.211 vendor representatives

42.11.212 restriction on number of representatives

42.11.213 vendor permit

42.11.214 permit and registration fees

42.11.215 expiration and renewal of registration

42.11.216 refusal of registration

42.11.217 cancellation of registration

42.11.231 vendor identification cards

42.11.232 representative identification cards

42.11.241 privileges of registered agents

42.11.242 information on state liquor store inventories

42.11.243 samples

42.11.244 records related to samples -- department examinations

42.11.245 advertising specialties

42.11.251 unlawful acts

42.11.252 revocation or suspension of permits or registrations

42.11.301 definitions

42.11.302 conversion to agency store

42.11.303 selection of agent

42.11.304 closure of a state liquor store

42.11.305 opening a new agency liquor store

42.11.306 commission percentage discount rate review

42.11.307 volume of sales discount rate review

42.11.308 qualifications for commission rate review

42.11.309 agent requested commission percentage discount rate review

42.11.310 selection of agent

42.11.311 agency liquor store proximity to grocery stores

42.11.312 direct product deliveries from a distillery

42.11.401 definitions

42.11.402 inventory policy

42.11.405 product availability

42.11.406 product listing

42.11.407 minimum sales standards

42.11.408 product approval procedures

42.11.409 revised listing and overstock

42.11.420 transitional rule

42.11.421 bailment limits

42.11.422 bailment receivings

42.11.423 bailment depletions

42.11.424 bailment adjustments

42.11.425 state liquor warehouse management

42.11.426 bailment disputes

42.11.427 bailment transition rule

42.12 - liquor licenses and permits

42.12.101 application for license

42.12.102 supporting documentation -- public convenience and necessity

42.12.103 supporting documentation -- entity applicants

42.12.104 action taken with census update

42.12.105 electronic submission of documents and electronic signatures

42.12.106 definitions

42.12.107 educational materials

42.12.108 hearing procedure

42.12.109 protests

42.12.110 service of notices

42.12.111 application fees and processing fees for other requests

42.12.112 additional fee for census

42.12.113 license fees for combined population areas

42.12.114 license fees

42.12.115 assessment of license renewal late-payment fee - grounds for waiver

42.12.116 concurrent applications

42.12.117 substantially different use

42.12.118 abbreviated application for license modification

42.12.121 processing of application

42.12.122 suitability of licensed premises

42.12.123 conduct of other activities on premises

42.12.124 rejection of application because of number of existing licenses

42.12.125 combined area quotas

42.12.126 off-premises sale of beer or table wine

42.12.127 wine license amendment

42.12.128 catering endorsement; catered events; event barriers

42.12.129 determination of proximity to place of worship or school

42.12.130 determination of license quota areas

42.12.131 applications for licenses available in quota areas, and application processing times

42.12.132 location manager

42.12.133 concession agreements

42.12.134 conditions and qualifications specific for an all-beverages license

42.12.135 conditions and qualifications specific for a restaurant beer and wine license

42.12.136 conditions and qualifications specific for a beer license and a beer license with wine amendment for on-premises consumption

42.12.137 conditions and qualifications specific for an off-premises beer license and/or wine license

42.12.138 conditions and qualifications specific for a beer wholesaler and/or table wine distributor license and subwarehouses

42.12.139 conditions and qualifications specific for a manufacturer of beer, wine, or distilled spirits license

42.12.141 licensed entities

42.12.142 change in corporate structure

42.12.143 restriction on interest in other licenses

42.12.144 transfers between quota areas - procedures and documentation

42.12.145 on-premises consumption beer and all-beverage license - premises suitability requirements

42.12.146 restaurant beer and wine license - premises suitability requirements

42.12.147 off-premises beer and table wine license - premises suitability requirements

42.12.148 beer wholesaler and table wine distributor - premises suitability requirements

42.12.149 winery, brewery, and distillery - premises suitability requirements

42.12.150 alcoholic beverage industry trade shows

42.12.151 limited all-beverages license for continuing care retirement community - premises suitability requirements and conditions for operating

42.12.152 noncontiguous alcoholic beverage storage areas; resort alternate retail alcoholic beverage storage facilities

42.12.201 assignment or transfer of license

42.12.202 transfers within combined areas

42.12.203 inter-quota area transfers

42.12.204 treatment of license of deceased licensee

42.12.205 requirements when license subject to lien

42.12.206 prohibition and exception regarding leasing of license

42.12.207 application approved subject to final inspection of premises

42.12.208 temporary operating authority

42.12.209 transfer of a license to another person

42.12.210 completed transactions under bona fide sales

42.12.211 transfer of a license due to foreclosure

42.12.212 loan standards

42.12.213 definitions

42.12.221 penalties for violation of rules or statutes

42.12.222 procedure upon revocation, lapse, or suspension of license

42.12.301 resort licenses; non-resort licenses operating on resorts; delivery and curbside pickup

42.12.302 definitions

42.12.303 appraisal

42.12.304 plat verification

42.12.305 required accommodations

42.12.306 financial responsibility

42.12.307 resort area determination application process

42.12.311 passenger carrier license

42.12.312 liquor manufacturer's license

42.12.313 public wine or beer tastings

42.12.314 restaurant beer and wine service operations

42.12.315 sacramental wine license

42.12.316 sacramental wine sales restrictions by alcohol content

42.12.317 sacramental wine monthly reports and tax returns

42.12.321 application for special permit

42.12.322 processing of special permit application

42.12.323 permissible and prohibited special permit activities

42.12.324 special permits

42.12.401 definitions

42.12.404 application limitation per premises

42.12.405 restaurant beer and wine license application fees

42.12.406 lottery application process

42.12.408 final application process following successful appointment under a lottery

42.12.410 when lottery will not be held

42.12.412 when lottery will be held

42.12.414 how applicants will be chosen

42.12.416 alteration of premises following receipt of restaurant beer/wine license - seating capacity

42.12.501 definitions

42.12.502 publishing of alcoholic beverage license availability

42.12.503 retail alcoholic beverage license competitive bid forms

42.12.504 determination of successful competitive bidder and submission of completed application

42.12.505 determination of boundaries for the location of premises

42.13 - regulation of licensees

42.13.101 compliance with laws and rules

42.13.102 retention of records

42.13.103 department examinations

42.13.104 posting of licenses

42.13.105 applicability of licenses; premises defined; golf course exception; portable satellite vehicle; movable devices

42.13.106 alteration of premises

42.13.107 nonuse status

42.13.108 lapse of license for nonuse

42.13.109 seven-day credit limitation

42.13.110 closing hours due to change to or from daylight savings time

42.13.111 definitions

42.13.112 seasonal business

42.13.201 labeling and packaging requirements

42.13.202 draught beer and wine taps

42.13.203 beer label approvals

42.13.204 wine label approvals

42.13.210 consumer promotions

42.13.211 permissible advertising

42.13.212 advertising media

42.13.221 adoption of certain federal regulations

42.13.222 beer wholesaler and table wine distributor recordkeeping requirements

42.13.301 storage of alcoholic beverages

42.13.302 brewer's storage depot

42.13.303 beer or table wine storage facilities

42.13.304 storage resulting in treatment as beer wholesaler or table wine distributor

42.13.305 exchange or return of beer or table wine product

42.13.401 importation of wine

42.13.402 table wine and hard cider tax return

42.13.403 domestic winery

42.13.404 wine reporting requirements

42.13.405 winery - conditions for operating

42.13.406 sacramental wine reporting requirements

42.13.501 drive-up windows

42.13.502 operation of drive-up windows

42.13.601 brewery - conditions for operating

42.13.602 definitions

42.13.603 use of flavors and nonbeverage ingredients containing alcohol in the manufacturing of beer

42.13.701 production increments used in the calculation of taxes on beer

42.13.702 beer tax returns

42.13.802 distillery - conditions for operating

42.13.803 distilleries - product pricing

42.13.804 microdistillery - monthly tax return

42.13.805 microdistillery sample rooms

42.13.806 use of outsourced distilled spirits in the manufacturing of distilled spirits

42.13.807 distillery deliveries to agency liquor stores

42.13.901 definitions

42.13.902 state training program

42.13.903 licensee responsibilities regarding the responsible alcohol sales and service act

42.13.904 private training programs

42.13.905 state trainer application process

42.13.906 private training program application process

42.13.907 curriculum requirements for state and private training programs

42.13.1002 alternating proprietor on a manufacturer's premises

42.13.1003 contract manufacturing

42.13.1102 all-beverages license - conditions for operating

42.13.1103 restaurant beer and wine license - conditions for operating

42.13.1104 on-premises consumption beer license - conditions for operating

42.13.1105 off-premises consumption beer and table wine license - conditions for operating

42.13.1106 access control systems (acs)

42.13.1202 beer wholesaler and table wine distributor - conditions for operating

42.13.1301 reporting requirements for common carriers

42.14 - lodging facility use tax and rental vehicle use sales tax

42.14.101 definitions

42.14.102 who must pay the tax

42.14.103 exempt lodging facilities

42.14.104 exempt lodging sales

42.14.105 combined charge for services

42.14.106 registration and permit

42.14.107 collecting, reporting, and paying the tax

42.14.108 penalties and interest

42.14.109 records required - audit

42.14.110 failure to furnish requested information

42.14.111 summary report required

42.14.112 formula

42.14.113 seasonal registration and permit

42.14.202 combined charge for services; department inspection of records

42.14.203 collecting, reporting, and paying the tax

42.14.204 penalties and interest

42.14.205 application of tax payment

42.14.206 records required - audit

42.14.207 failure to furnish requested information

42.14.302 who must pay the tax

42.14.303 exempt accommodations and accommodations sales

42.14.304 exempt lodging sales

42.14.1001 definitions

42.14.1002 registration and permit for rental vehicles sales and use tax

42.14.1003 seasonal registration and permit

42.14.1101 who must collect the tax from the user and file returns

42.14.1102 quarterly returns and payments

42.14.1103 combined tax return

42.14.1104 failure to furnish requested information

42.14.1105 records required - audit

42.14.1106 penalties and interest

42.14.1201 rental vehicles sales subject to the tax

42.14.1202 exempt rental vehicle sales

42.15 - income tax

42.15.101 definitions

42.15.102 change of domicile

42.15.103 domicile of wife and children

42.15.104 permanent place of abode

42.15.105 inspection of information returns

42.15.106 income tax surcharge

42.15.107 definitions

42.15.108 determining tax liability

42.15.109 residency

42.15.110 taxation of part-year residents and nonresidents

42.15.111 montana military personnel

42.15.112 nonresident military personnel

42.15.113 interest income exclusion

42.15.114 tax status of federal obligations

42.15.115 disability income exclusion

42.15.116 special montana net operating loss computations

42.15.117 capital gain exclusion

42.15.118 exempt retirement limitation

42.15.119 alternative tax

42.15.120 apportionable and nonapportionable income - apportionment or allocation - individuals, estates, and trusts

42.15.121 tax status of indians

42.15.201 accounting periods

42.15.202 taxable year defined

42.15.203 years defined

42.15.204 definitions

42.15.205 refunds of federal income tax

42.15.206 additions and subtractions for married taxpayers filing separate returns

42.15.211 accounting methods

42.15.212 paid and received defined

42.15.213 small business corporation dividend and capital gain exclusion

42.15.214 resident military salary exclusion

42.15.215 senior interest income exclusion

42.15.216 exclusion of interest on obligations

42.15.217 disability income exclusion

42.15.218 capital gain exclusion for pre-1987 sales

42.15.219 pension and annuity income exclusion

42.15.220 exemption of certain income of enrolled tribal members

42.15.221 dependent child unearned income exclusion

42.15.222 railroad retirement and social security benefit exclusion

42.15.301 who must file returns

42.15.302 filing date on holiday or weekend

42.15.303 returns for those unable to make own return

42.15.304 partnership return

42.15.305 trust and estate returns

42.15.306 sub "s" corporation and partnership losses

42.15.307 subchapter "s" addition to montana adjusted gross income

42.15.308 montana adjusted gross income

42.15.309 montana modified adjusted gross income

42.15.310 definitions

42.15.311 information return

42.15.312 acceptance of reproduced tax forms

42.15.313 federal returns

42.15.314 changes in federal taxable income

42.15.315 original and amended returns

42.15.316 extensions and estimated payments

42.15.317 filing date

42.15.318 montana net operating losses

42.15.319 date and place of filing and payment

42.15.320 deficiency notices and payments

42.15.321 joint returns

42.15.322 separate returns for married taxpayers

42.15.323 voluntary refund checkoff for nongame wildlife fund

42.15.324 handling of elderly homeowner credit returns

42.15.325 failure to furnish requested information or file a delinquent return

42.15.326 request for adjustment of joint return

42.15.327 statement required for adjustment of joint return

42.15.328 form of claim for refund

42.15.329 approval of innocent spouse relief

42.15.401 definitions

42.15.402 personal exemptions

42.15.403 exemptions for dependents

42.15.404 additional exemption for senior citizens

42.15.405 additional exemption for blindness

42.15.406 deduction for health insurance premiums

42.15.407 personal exemption for estates and trusts

42.15.411 exemptions for nonresidents

42.15.412 deductions from net income

42.15.413 nonresident and part year resident deductions for keogh and i.r.a. plans

42.15.414 deductions for small business donations of computer equipment to schools

42.15.415 deductions for sale of land to a beginning farmer

42.15.416 additional deduction for purchase of recycled material

42.15.421 standard deduction

42.15.422 treatment of income taxes paid to other states or countries

42.15.423 deductions when married couple file separately

42.15.424 deductions for expenses to allow taxpayer to be employed

42.15.425 conformance to federal filing status required in certain cases

42.15.426 montana adjusted gross income to be used when calculating itemized deductions

42.15.427 deduction for household and dependent care expenses

42.15.428 passive activity treatment

42.15.429 recovery of a tax credit

42.15.431 credit for investment for energy conservation

42.15.432 determination of capital investment for energyconservation

42.15.433 definitions

42.15.434 conditions for exemption for dividends

42.15.435 reporting requirements

42.15.436 determination of qualified investments

42.15.501 credit for income taxes paid to other state orcountry

42.15.502 computation of credit for tax paid other stateor country

42.15.503 credit for public contractor's gross receiptstax

42.15.504 investment credit

42.15.505 business inventory tax credit

42.15.506 computation of residential property tax creditfor elderly

42.15.507 definitions

42.15.508 credit for investments in depreciable equipment or machinery to collect, process or manufacture a product from reclaimed material, or process soils contaminated by hazardous wastes

42.15.509 period covered for the reclamation and recycling credit

42.15.510 definitions

42.15.511 credit for nonfossil energy generation system

42.15.512 determination of appropriate systems

42.15.513 eligibility requirements to hold a qualified endowment

42.15.514 tax credit and deduction limitations

42.15.515 creating a permanent irrevocable fund

42.15.516 reporting requirements

42.15.517 applicability dates

42.15.518 qualified endowment credit

42.15.519 determining present value for the endowment credit

42.15.520 computation of the tax credit for the preservation of historic buildings

42.15.521 married taxpayers

42.15.522 ownership of historic buildings

42.15.523 standard deduction

42.15.524 itemized deductions of married taxpayers

42.15.525 montana adjusted gross income to be used when calculating itemized deductions

42.15.526 small business liability funds

42.15.527 deduction provided under internal revenue code section 199a not allowed

42.15.601 medical care savings account administrator registration

42.15.602 medical care savings account reporting and payments

42.15.603 medical care savings account - withdrawals, penalties, and transfers

42.15.604 individual liability

42.15.605 definitions

42.15.701 definitions

42.15.702 composite return

42.15.703 eligibility

42.15.704 filing requirement

42.15.705 computation of tax

42.15.706 responsibility of entity

42.15.801 family education savings program account owners and designated beneficiaries

42.15.802 contributions to family education savings program accounts

42.15.803 withdrawals from family education savings program accounts and recapture tax

42.15.804 verification of family education savings program account contributions and withdrawals

42.15.805 definitions

42.15.806 taxation of family education savings program account earnings

42.15.807 effective date of contribution for tax purposes

42.15.808 deductions for contributions to other states' 529 plans

42.15.901 definitions

42.15.902 first-time home buyer account administrator registration

42.15.903 account administrator reporting and payments

42.15.904 first-time home buyer account - withdrawals

42.15.905 individual liability

42.15.906 tax exemption for first-time home buyer

42.15.907 first-time home buyer account - non-eligible withdrawal for nonresident

42.15.1001 definitions

42.15.1002 deduction for contributions to an achieving a better life experience (able) account

42.15.1003 achieving a better life experience (able) account recapture tax

42.15.1004 verification of achieving a better life experience (able) account contributions and withdrawals

42.16 - payment of tax

42.16.101 time and place of payment

42.16.102 deficiency assessments

42.16.103 jeopardy assessments

42.16.104 interest on unpaid tax

42.16.105 penalties

42.16.106 collection of delinquent taxes or other funds through offset procedures

42.16.107 definitions relating to adjustment of joint return

42.16.108 request for adjustment of joint return

42.16.109 statement required for adjustment of joint return

42.16.111 request for reconsideration of assessment

42.16.112 formal hearing on request

42.16.113 application for formal hearing

42.16.114 contents of application

42.16.115 processing of application

42.16.116 hearing procedure

42.16.117 treatment of evidence

42.16.118 submission of briefs

42.16.119 department decision

42.16.131 request for refund

42.16.132 form of claim for refund

42.16.133 circumstances when interest is not paid on refunds

42.16.134 circumstances when interest is paid on refunds

42.16.1101 alternative tax

42.16.1104 earned income definition

42.16.1111 compensation for personal services

42.16.1112 travel expenses

42.16.1113 income from intangible personal property

42.16.1114 income from tangible personal property

42.16.1115 income attributable to multistate activities

42.16.1116 separate accounting methods

42.16.1117 apportionment of multistate income

42.16.1201 intent

42.16.1202 definitions

42.16.1203 two or more businesses of a single taxpayer

42.16.1204 business and nonbusiness income defined

42.16.1205 determination of business and nonbusiness income

42.16.1206 taxable in another state

42.16.1207 apportionment formula

42.16.1208 property factor in general

42.16.1209 property used for the production of business income

42.16.1210 consistency in reporting with respect to property

42.16.1211 numerator of property factor

42.16.1212 valuation of owned property

42.16.1213 valuation of rented property

42.16.1214 averaging property values

42.16.1215 payroll factor in general

42.16.1216 consistency in reporting with respect to payroll

42.16.1217 denominator of payroll factor

42.16.1218 numerator of payroll factor

42.16.1219 sales factor in general

42.16.1220 consistency in reporting with respect to sales

42.16.1221 denominator of sales factor

42.16.1222 numerator of sales factor

42.16.1223 sales of tangible personal property

42.16.1224 sales of tangible personal property to federal government

42.16.1225 sales other than sales of tangible personal property

42.16.1226 special apportionment and allocation compu-tations

42.16.1227 special computations related to property factor

42.16.1228 special computations related to sales factor

42.16.1229 special computations related to freight and passenger carriers

42.17 - withholding and estimated tax payments

42.17.101 definitions

42.17.102 employer defined

42.17.103 other payments; designated distributions; election to withhold

42.17.104 fees

42.17.105 computation of withholding

42.17.111 montana income tax withholding; form mw-4 filing requirements

42.17.112 employer registration

42.17.113 payments

42.17.114 annual reconciliation and wage statements

42.17.115 adjustment of errors

42.17.116 employee's withholding statement

42.17.117 interest

42.17.118 forms to file after termination of wage payments

42.17.119 closing withholding account

42.17.120 employer's failure to withhold

42.17.121 individual liability

42.17.122 returns of information agents

42.17.131 employee's withholding allowances

42.17.132 treatment of vacation allowances and back pay

42.17.133 treatment of supplemental wages - state income tax withholding

42.17.134 reciprocal agreement - north dakota

42.17.135 false statements by employees - recomputation and estimation of withholding

42.17.136 affidavit - form and content

42.17.137 affidavit - time period for execution

42.17.138 record of affidavit - notice

42.17.145 old fund liability tax

42.17.146 definitions

42.17.147 wages - exceptions

42.17.148 employer's failure to withhold old fund liability tax

42.17.149 individual liability - old fund liability tax

42.17.201 nonresident defined

42.17.202 nonresident ad valorem taxpayer

42.17.203 records to be kept by employer

42.17.204 remittance of tax by employers

42.17.205 identification of employees

42.17.206 wages

42.17.207 rental of capital assets - not wages

42.17.208 employee expenses - not wages

42.17.209 juror fees, insurance premiums, annuities, director fees - not wages

42.17.210 determination of independent contractor

42.17.211 payments subject to withholding -- amount to bewithheld

42.17.212 withholding agent registration

42.17.213 report requirements

42.17.214 taxpayer withholding statement

42.17.215 forms to file after termination of payments

42.17.216 release of withholding agent

42.17.217 closing withholding agent account

42.17.218 employer registration

42.17.219 filings and payments due after termination of wage payments

42.17.220 closing accounts

42.17.221 due date and application of taxes

42.17.222 filings and payments due if employer transfers or discontinues business

42.17.223 determining employee status

42.17.224 status of certain personal assistants

42.17.301 computation of estimated tax

42.17.302 amended declaration

42.17.303 extension of filing time

42.17.304 determination of tax liability for preceding tax year; determination of tax paid for current tax year

42.17.305 estimated tax and payment of installments

42.17.306 written request for extension - payment of estimated tax

42.17.307 amendments of previous installments

42.17.308 determining annualized income

42.17.309 annualized periods

42.17.310 determination of tax liability - status change from joint to separate

42.17.311 determination of tax liability - status change from separate to either a joint return or married filing separate

42.17.312 estimated tax payments - divorce

42.17.313 payment of estimated tax - decedent

42.17.314 nonresidents and part-year residents

42.17.315 waiver of interest on estimated tax underpayment

42.17.316 trusts, estates, and fiduciary returns

42.17.317 estimated payments for married taxpayers filing separate returns

42.17.401 old fund liability tax rate

42.17.402 estimated tax, penalties and interest on old fund liability tax

42.17.403 old fund liability tax income

42.17.501 experience-rated employers

42.17.502 state, local government and non-profit organizations

42.17.503 state and local governments

42.17.504 rates for new employers

42.17.505 experience-rating record transfer

42.17.506 benefit overpayments - crediting employer accounts

42.17.507 posting notice to workers

42.17.508 other payments

42.17.538 reporting of wages in excess of taxable wage base

42.17.539 due date of taxes for new employers

42.17.601 advance payments and further distributions

42.17.602 claiming the credit for tax withheld

42.17.603 applicable thresholds - change of ownership - publicly traded partnerships - nonprofit organizations - exempt royalty owners

42.17.604 registration for withholding

42.17.605 filing requirements

42.18 - montana appraisal plan

42.18.101 montana appraisal plan

42.18.102 residential and commercial appraisal plan

42.18.103 agricultural and timber appraisal plan

42.18.104 industrial appraisal

42.18.105 montana reappraisal plan

42.18.106 2003 montana reappraisal plan

42.18.107 2009 montana reappraisal plan

42.18.108 residential appraisal plan

42.18.109 2003 residential reappraisal plan

42.18.110 2009 residential reappraisal plan

42.18.111 commercial appraisal plan

42.18.112 2003 commercial reappraisal plan

42.18.113 2009 commercial reappraisal plan

42.18.114 agricultural/forest land appraisal plan

42.18.115 2003 agricultural/forest land and improvements reappraisal plan

42.18.116 2009 agricultural/forest land and improvements reappraisal plan

42.18.117 industrial property appraisal

42.18.118 2003 industrial property reappraisal

42.18.119 2009 industrial property reappraisal

42.18.120 certification and training requirements

42.18.121 purpose; adoption of montana reappraisal plan and manuals; valuation cycles

42.18.122 2017-2018 montana reappraisal plan, appraisal guide, and 2017-2018 montana agricultural land classification manual

42.18.123 manuals

42.18.124 valuation periods

42.18.125 extension of time for landowners to respond to access notices from department

42.18.126 progress reporting

42.18.127 property tax fee appraisal requirements when taxpayer denies the department access to property to conduct an appraisal and/or audit

42.18.128 definitions

42.18.129 permission by the owner or owner's agent to enter improvements and personal property

42.18.130 purpose of the 2015 reappraisal plan

42.18.131 specific objectives of the 2015 reappraisal

42.18.132 additional rules to supplement reappraisal plan

42.18.133 2015 montana general reappraisal plan

42.18.134 2017-2018 residential and commercial reappraisal

42.18.135 2015 forest land reappraisal

42.18.136 2017-2018 industrial property reappraisal

42.18.137 2017-2018 agricultural land reappraisal

42.18.150 official record for real and personal property

42.18.201 residential property certification requirements

42.18.202 commercial property certification requirements

42.18.203 agricultural property certification requirements

42.18.204 industrial property certification requirements

42.18.205 definitions

42.18.206 residential property appraiser certification

42.18.207 agricultural property appraiser certification

42.18.208 commercial property appraiser certification

42.18.209 industrial property certification requirements

42.18.210 certification sequence

42.18.211 certification sequence

42.19 - general property tax provisions

42.19.101 marshall valuation service

42.19.102 commercial appraisal firms

42.19.103 montana appraisal manual

42.19.201 determination of principal residence

42.19.202 application deadline

42.19.301 clarification of exception to tax levy limit

42.19.401 property tax assistance program (ptap) and montana disabled veteran (mdv) property tax assistance program; application process; determinations; program compliance

42.19.402 inflation adjustment for property tax assistance program (ptap) and for montana disabled veteran (mdv) property tax assistance program

42.19.403 montana disabled veteran (mdv) property tax assistance program

42.19.404 inflation adjustment for montana disabled veteran (mdv) property tax assistance program

42.19.405 definitions

42.19.406 extended property tax assistance program (eptap)

42.19.407 intangible land value property tax assistance program for residential property

42.19.501 property tax exemption for qualified disabled veterans

42.19.502 exemptions involving an ownership test

42.19.503 inflation adjustment for qualified disabled veteran property tax exemption program

42.19.506 exemptions involving a use test

42.19.601 notification of classification and appraisal to owners of multiple undivided ownerships

42.19.1101 capital investment in nonfossil forms of energy generation

42.19.1102 treatment of gasohol production facilities

42.19.1103 treatment of ethanol manufacturing facilities

42.19.1104 property tax exemption for nonfossil energy system

42.19.1201 treatment of agricultural processing

42.19.1202 treatment of property not used as part of the new industry

42.19.1203 treatment of air and water pollution control equipment

42.19.1204 treatment of motor vehicles

42.19.1205 definitions

42.19.1211 period of classification as new industrial property

42.19.1212 commencement of operations

42.19.1213 changes in operations

42.19.1220 tax incentive for new and expanding industry

42.19.1221 opinion letters

42.19.1222 application for special classification

42.19.1223 processing of application

42.19.1224 adverse impacts

42.19.1235 property tax abatement for new or expanding industry

42.19.1240 taxable rate reduction for value added property

42.19.1301 definitions

42.19.1302 form

42.19.1401 definitions

42.19.1402 notification of the creation or amendment of a tax increment financing district - timing

42.19.1403 notification requirements for the creation or amendment of an urban renewal district (urd) with a tax increment financing provision

42.19.1404 notification requirements for the creation or amendment of a targeted economic development district (tedd) with a tax increment financing provision

42.19.1405 new technology tax increment financing districts – information required to enable the department to certify base taxable value

42.19.1406 new aerospace transportation and technology tax increment financing districts – information required to enable the department to certify base taxable value

42.19.1407 determination of base and incremental taxable values of urban renewal districts (urd) or targeted economic development districts (tedd)

42.19.1408 determination and report of base year, actual, and incremental taxable values – timing

42.19.1409 notification of amendment of boundaries or changes within an existing tax increment finance district - newly taxable property

42.19.1410 information required by the department to certify base year taxable values of an amended or changed tax increment financing district (tifd)

42.19.1411 determination of base year taxable values of an amended tifd – reporting of base year, actual, and incremental taxable values

42.19.1412 local government reporting requirements

42.20 - real property

42.20.101 city and town lots and improvements

42.20.102 property tax exemption application process and requirements

42.20.102A additional documentation requirements for property tax exemption applications

42.20.103 tax benefits for the remodeling, reconstruction, or expansion of existing buildings or structures

42.20.104 comparable property

42.20.105 condominiums/townhomes

42.20.106 definitions

42.20.107 valuation methods for commercial properties

42.20.108 income approach

42.20.109 capitalization rates

42.20.110 tax exemption and reduction for the remodeling, reconstruction, or expansion of certain commercial property

42.20.111 timberlands east of the continental divide, including deer lodge and silver bow counties

42.20.112 valuation schedule for eastern timberlands

42.20.113 timberland classification - general principles

42.20.114 timberland valuation - general principles

42.20.115 timberlands -- stumpage valuation

42.20.116 timberlands - discount multipliers

42.20.117 classification change for manufactured home or mobile home

42.20.118 tribal government application for a temporary property tax exemption

42.20.119 ammunition components manufacturing - property tax exemption applications

42.20.120 golf course valuation

42.20.121 timberlands west of the continental divide

42.20.122 valuation schedule for flathead county

42.20.123 valuation schedule for granite county

42.20.124 valuation schedule for eastern lake county

42.20.125 valuation schedule for western lake county

42.20.126 valuation schedule for western lewis and clark county

42.20.127 valuation schedule for lincoln county

42.20.128 valuation schedule for mineral county

42.20.129 valuation schedule for missoula county

42.20.130 valuation schedule for powell county

42.20.131 valuation schedule for ravalli county

42.20.132 valuation schedule for sanders county

42.20.133 qualification for classification as agricultural or forest land

42.20.134 valuation of one acre beneath improvements on nonqualified agricultural land and improvements on forest land

42.20.135 procedure for removing one acre beneath improvements on nonqualified agricultural land and improvements on forest land from property land classification

42.20.136 residence defined

42.20.137 eligibility for class 14 tax treatment

42.20.138 agricultural improvements and improvements on timberland located on disparate land ownerships

42.20.139 application for agricultural classification of land

42.20.140 definition of terms for parcels less than 20 acres

42.20.141 agricultural lands

42.20.142 grazing land

42.20.143 continuously cropped hay land

42.20.144 nonirrigated farm land

42.20.145 nonirrigated, continuously cropped farm land

42.20.146 tillable, irrigated land

42.20.147 criteria for agricultural land valuation for land totaling less than 20 acres

42.20.148 production failures

42.20.149 marketing delay for economic advantage

42.20.150 criteria for agricultural land valuation for land totaling 20 to 160 acres in size

42.20.151 definition of terms for parcels between 20 to 160 acres

42.20.152 valuation of nonagricultural land from 20 to 160 acres

42.20.153 valuation of agricultural land exceeding 160 acres

42.20.154 valuation of one acre beneath agricultural improvements and improvements on agricultural land

42.20.155 procedure for removing one acre beneath agricultural improvements from property land classification

42.20.156 land classification change criteria

42.20.157 filed and platted subdivisions

42.20.158 timberlands

42.20.159 commercial and industrial use

42.20.160 forest land assessment

42.20.161 forest land classification definitions

42.20.162 exceptions to forest land assessment

42.20.163 forest land ownership

42.20.164 forest site productivity classes

42.20.165 forest land eligibility - general principles

42.20.166 forest land valuation zones

42.20.167 forest land valuation formula

42.20.168 forest costs

42.20.169 natural disaster reduction - general principles

42.20.170 forest land

42.20.171 land classification determination date for class three, four, and ten property

42.20.172 extension of statutory deadline for assessment reviews

42.20.173 statutory deadlines for requests for informal classification and appraisal reviews, form ab-26

42.20.174 mobile home exemption ownership determination

42.20.201 intent

42.20.202 realty transfer certificate

42.20.203 exemptions from disclosing sale price

42.20.204 change of assessment roll

42.20.205 accuracy of realty transfer certificate

42.20.301 application for classification as nonproductive, patented mining claim

42.20.302 definitions

42.20.303 criteria for valuation as mining claim

42.20.304 additional restrictions that curtail preferential treatment

42.20.305 valuation of acreage beneath improvements on eligible mining claims

42.20.306 valuation of improvements located on eligible mining claims

42.20.307 valuation of eligible mining claim land

42.20.308 application for classification as class 19 property

42.20.309 eligibility criteria for classification and valuation as class 19

42.20.310 portions of parcels eligible for classification as class 19

42.20.311 portions of parcels eligible for classification as class 4

42.20.401 limitation on changing property value

42.20.404 criteria for reducing property value

42.20.407 procedure for validating sales information

42.20.410 stratified sales assessment ratio study procedures

42.20.413 division of property into stratum

42.20.416 applicability of property value adjustments

42.20.419 percentage adjustments for the 1988 tax year

42.20.420 property value adjustments

42.20.423 data used to estimate sales assessment ratios

42.20.426 adjustment for date of sale and sales assessment ratio estimate

42.20.429 criteria for reducing or increasing property value

42.20.432 procedure for validating sales information

42.20.435 determination of areas

42.20.438 designated areas - residential

42.20.441 residential area maps and descriptions

42.20.444 designated areas - commercial

42.20.447 commercial area maps and descriptions

42.20.450 division of property into stratum

42.20.453 treatment of certain properties

42.20.454 consideration of sales price as an indication of market value

42.20.455 consideration of independent appraisals as an indication of market value

42.20.468 percentage adjustments for the 1992 tax year

42.20.471 applicability of property value adjustments

42.20.501 definitions

42.20.502 determination of value before reappraisal (vbr) for forest land excluding industrial properties

42.20.503 determination of current year phase-in value for class ten property

42.20.504 new construction determination

42.20.505 classification and appraisal notices and valuation reviews for forest land property

42.20.506 certified mill levy determination

42.20.507 property tax assistance and tax relief programs

42.20.508 definitions - industrial property

42.20.509 determination of value before reappraisal (vbr) for industrial properties (class four)

42.20.510 basic determination of phase-in value for class four industrial property

42.20.511 valuation of class five real property for qualifying air and water pollution control property, gasohol facilities, qualifying research and development firms, and electrolytic reduction facilities

42.20.512 valuation of class five locally assessed electric and telephone cooperatives and telecommunications companies

42.20.513 valuation of class seven property

42.20.514 determination of total taxable value of eliminated property

42.20.515 determination of total taxable value of newly taxable property

42.20.516 application of phase-in provisions for class ten properties that decrease in value due to reappraisal

42.20.517 application of homestead or comstead exemption to mixed use properties

42.20.518 land cap eligibility and application

42.20.519 applications for property tax abatement for gray water systems

42.20.601 definitions

42.20.602 steps in determining the classification of agricultural land

42.20.603 valuation of agricultural land that does not have a published soil survey

42.20.604 steps in determining the productivity of agricultural land

42.20.605 agricultural lands

42.20.606 exceptions to agricultural land assessment

42.20.607 correction of value before reappraisal (vbr) for 2009 agricultural land

42.20.610 classification of easements on agricultural land

42.20.615 application for agricultural classification of land

42.20.620 application and classification requirements for agricultural land totaling less than 160 acres

42.20.621 2015 calculation of value before reappraisal (vbr) for agricultural land

42.20.625 criteria for agricultural land valuation for land totaling 20 to 160 acres in size

42.20.630 production failures

42.20.635 marketing delay for economic advantage

42.20.640 classification of land 160 acres or larger in size

42.20.645 classification and assessment of those portions of any agricultural, nonqualified agricultural, or forest land parcels that are residential, commercial, or industrial sites

42.20.650 valuation of nonqualified agricultural land from 20 to 160 acres

42.20.655 classification and valuation of one-acre of land beneath residences located on agricultural land and nonqualified agricultural land

42.20.660 nonirrigated summer fallow farm land

42.20.665 nonirrigated, continuously cropped farm land

42.20.670 nonirrigated continuously cropped hay land

42.20.675 irrigated agricultural farm land valuation

42.20.676 non-irrigated agricultural land valuation

42.20.680 grazing land

42.20.681 agricultural commodity prices and values

42.20.682 family farm requirements for agricultural land classification

42.20.683 specialty and unique crops; additional requirements for agricultural land classification

42.20.701 definitions

42.20.705 forest land classification

42.20.710 exceptions to forest land assessment

42.20.715 forest site productivity

42.20.720 forest land valuation zones

42.20.725 forest land valuation

42.20.730 forest costs

42.20.735 forest land eligibility - ownership

42.20.740 natural disaster reduction - general principles

42.20.745 forest land value change process

42.20.750 valuation of one acre beneath improvements on forest land

42.20.801 definitions

42.20.802 qualifying for the 2006 property tax refund

42.20.803 property tax refund for entities owning a residence

42.20.804 good cause for extending filing period for property tax refund; procedure for requesting an extension; demonstrating "good cause"

42.20.901 landfill valuation definitions

42.20.902 method for valuation of licensed landfills

42.21 - personal property

42.21.101 aircraft

42.21.102 watercraft and motors

42.21.103 snowmobiles

42.21.104 motorcycles

42.21.105 automobiles and light trucks

42.21.106 trucks

42.21.107 trailers

42.21.108 house trailers

42.21.109 mobile homes

42.21.110 appraisal of mobile homes

42.21.111 review of mobile home appraisal

42.21.112 mobile home - improvement to real property

42.21.113 leased and rental equipment

42.21.114 abstract record valuation

42.21.115 adjusted tax rate

42.21.116 exempt intangible personal property deduction for commercial and industrial property

42.21.120 treatment of agricultural products

42.21.121 unprocessed agricultural products on the farm or in storage, except perishable fruits, vegetables, livestock, and poultry

42.21.122 livestock

42.21.123 farm machinery and equipment

42.21.124 per capita livestock tax reporting procedure

42.21.125 business equipment

42.21.131 heavy equipment

42.21.132 mining equipment

42.21.133 oil field machinery and supplies

42.21.134 furniture and fixtures used in commercial establishments

42.21.135 stocks of merchandise

42.21.136 billboards

42.21.137 seismograph units and allied equipment

42.21.138 oil and gas field machinery and equipment

42.21.139 work-over and service rigs

42.21.140 oil drilling rigs

42.21.151 locally assessed cable television systems

42.21.152 bowling alleys

42.21.153 ski lift equipment

42.21.154 annual valuation of personal property

42.21.155 personal property categories and trended depreciation methodologies

42.21.156 categories

42.21.157 preparation of trend factor schedules

42.21.158 personal property reporting requirements

42.21.159 property audits and reviews

42.21.160 definitions

42.21.161 personal property taxable situs

42.21.162 personal property taxation dates

42.21.163 personal property tax refund

42.21.164 request for review

42.21.165 livestock reporting and per capita fee payment

42.21.201 application for classification as nonproductive, patented mining claim

42.21.202 definitions of terms

42.21.203 criteria for valuation as mining claim

42.21.204 additional restrictions that curtail preferential treatment

42.21.205 valuation of acreage beneath improvements on eligible mining claims

42.21.206 valuation of improvements located on eligible mining claims

42.21.207 valuation of eligible mining claim land

42.21.208 application for classification as class 19 property

42.21.209 eligibility criteria for classification and valuation as class 19

42.21.210 portions of parcels eligible for classification as class 19

42.21.211 portions of parcels eligible for classification as class 4

42.21.301 valuation procedure

42.21.302 vehicles listed in the guides

42.21.303 vehicles previously registered that are "subsequently not listed" in the guides

42.21.304 vehicles never listed in the guides

42.21.305 trended depreciation schedules

42.21.306 minimum value

42.21.307 base value adjustments

42.21.308 vehicle age determination

42.21.309 payment of the new car sales tax and the ad valorem tax

42.21.310 final valuation authority

42.21.311 registration, expiration date prior to june 30, 1987

42.21.312 anniversary reregistration

42.21.313 tax rate percentage

42.21.314 co-op vehicles

42.21.1101 determination of freeport merchandise

42.21.1102 application for classification as freeport merchandise

42.21.1103 processing of application

42.21.1104 review of unfavorable decision

42.22 - centrally assessed property

42.22.101 definitions

42.22.102 centrally assessed property

42.22.103 determination of operating and nonoperating property

42.22.104 treatment of motor vehicles and special mobile equipment

42.22.105 reporting requirements

42.22.106 additional reporting requirements for centrally assessed railroads

42.22.107 additional reporting requirements for beneficial use of government-owned transmission lines

42.22.108 market value of air and water pollution control and carbon capture equipment

42.22.109 adoption of appraisal methods and appraisal standards

42.22.110 deductions for intangible personal property

42.22.111 valuation method

42.22.112 cost indicator

42.22.113 market indicator

42.22.114 income indicator

42.22.115 notification

42.22.116 determination of tax rate for class twelve property

42.22.117 methodology for preparation of sales assessment ratio study

42.22.121 allocation procedure

42.22.122 apportionment procedure

42.22.201 definitions

42.22.202 wholesale energy transaction tax - assessment of the tax

42.22.1101 definitions

42.22.1102 net proceeds tax return

42.22.1103 valuation

42.22.1111 treatment of royalties

42.22.1112 expenses related to machinery

42.22.1113 labor costs

42.22.1114 costs of improvements, repairs and betterments

42.22.1115 costs of milling, smelter, and reduction works

42.22.1116 transportation expenses

42.22.1117 marketing, administrative, and other operational costs

42.22.1118 general treatment of deductions

42.22.1119 deductions for insurance, welfare, retirement, mineral testing, security and engineering

42.22.1201 definitions

42.22.1202 net proceeds tax return

42.22.1203 procedure upon dissolution

42.22.1204 valuation

42.22.1205 natural gas exempt from severance tax

42.22.1206 natural gas exempt from one-half the net pro- ceeds tax

42.22.1207 statute of limitations

42.22.1208 windfall profit tax

42.22.1211 treatment of royalties

42.22.1212 expenses related to machinery

42.22.1213 labor costs

42.22.1214 costs of improvements, repairs, and betterments

42.22.1215 deductions for drilling costs and capital expenditures

42.22.1216 treatment of depletion

42.22.1217 administrative and other operational costs

42.22.1301 definitions

42.22.1302 industrial plant

42.22.1303 classification of industrial buildings improvements

42.22.1304 valuation of industrial improvements

42.22.1305 industrial property other than land

42.22.1306 valuation of industrial property other than land

42.22.1307 trend factors

42.22.1308 depreciation schedules

42.22.1309 valuation methods for industrial properties

42.22.1310 issuance of depreciation and trending schedules

42.22.1311 industrial machinery and equipment trend factors

42.22.1312 industrial machinery and equipment depreciation schedule

42.22.1313 assessment of grain, seed, and fertilizer storage facilities

42.22.1314 2003 industrial property reappraisal

42.22.1315 2015 industrial property reappraisal

42.22.1316 industrial property certification requirements

42.22.1317 unit valuation or centrally assessed property appraiser certification requirements

42.22.1401 tax benefits for class four nonproductive property

42.22.2101 definitions

42.22.2102 filing requirements

42.22.2103 failure to file

42.22.2111 determination of contract sales price

42.22.2112 imputed valuation

42.22.2113 taxable valuation

42.22.2114 right to audit

42.22.2115 imputed valuation for refined coal

42.23 - corporate income tax - general

42.23.101 extent of tax liability

42.23.102 doing or engaging in business

42.23.103 exemptions

42.23.104 gross income

42.23.105 disclosure of information

42.23.106 treatment of gains from certain liquidation

42.23.107 definitions

42.23.108 conditions for exemption for dividends

42.23.109 reporting requirements

42.23.110 determination of qualified investments

42.23.111 federal obligation interest

42.23.112 research and development - application and eligibility

42.23.113 research and development firm - exemption period

42.23.114 reorganizations

42.23.115 principal purpose defined

42.23.116 unrelated income

42.23.117 surtax

42.23.118 nature of property being sold

42.23.119 solicitation of orders

42.23.120 independent contractors

42.23.201 accounting periods

42.23.202 notice of election of fiscal year

42.23.203 change of accounting period

42.23.211 use of separate accounting method

42.23.212 basis for disposition of property

42.23.301 period covered by return

42.23.302 extension of filing time

42.23.303 change in federal tax or return

42.23.311 filing requirements upon merger or consolidation

42.23.312 filing requirements for inactive corporations

42.23.313 filing requirements upon dissolution, withdrawal, or cessation of business

42.23.401 business expenses

42.23.402 deduction for certain interest income

42.23.403 treatment of other taxes paid

42.23.404 depreciation and obsolescence

42.23.405 depletion allowance

42.23.406 contributions to pension and profit sharing plans

42.23.407 limitation on charitable contribution deduction

42.23.411 losses not compensated for

42.23.412 net operating losses

42.23.413 carryovers of net operating losses

42.23.414 filings in connection with net operating losses

42.23.415 treatment of mergers and consolidations

42.23.416 adjustment of allowable deductions

42.23.417 computation of adjustment

42.23.418 deductions for corporate donations of computer equipment to schools

42.23.421 deduction for investment for energy conservation

42.23.422 determination of capital investment for energy conservation

42.23.423 types of appropriate investments for energy con - servation purposes

42.23.424 sale of land to a beginning farmer - corporate income tax deduction

42.23.501 credit for contractor's gross receipts tax

42.23.502 investment credit

42.23.503 disability insurance premiums credit

42.23.504 who may claim the infrastructure user fee credit

42.23.505 claiming the infrastructure user fee credit

42.23.506 recapture of the infrastructure user fee credit

42.23.511 credit for new or expanding corporations

42.23.512 period of eligibility

42.23.513 manufacturing defined

42.23.514 new corporation

42.23.515 expanding corporation

42.23.516 compliance with certain statutes required

42.23.517 full-time jobs

42.23.518 submission of employee lists

42.23.519 determination of new jobs

42.23.520 determination of wages

42.23.521 availability of tax credit

42.23.522 when credit may be claimed

42.23.523 business inventory tax

42.23.601 refunds and credits

42.23.602 overdue taxes

42.23.603 jeopardy assessments

42.23.604 interest on deficiencies

42.23.605 penalty and interest

42.23.606 quarterly estimated tax payments

42.23.607 computation of quarterly estimated tax under-payment interest

42.23.608 basis for not waiving the quarterly estimated tax underpayment interest

42.23.609 short period returns

42.23.701 recognition of a limited liability company

42.23.702 taxation of a limited liability company

42.23.801 net operating losses

42.23.802 carryovers of net operating losses

42.23.803 filings in connection with net operating losses

42.23.804 treatment of mergers, consolidations, and reorganizations

42.23.805 treatment of net operating losses spanning a change in reporting methods

42.24 - corporation license tax - special

42.24.101 qualification to be a small business corporation

42.24.102 election as to tax treatment

42.24.103 notification to department that the filing of a federal return does not constitute an election under arm 42.24.102(3) (b)

42.24.104 time of making election

42.24.105 statement of shareholder consent

42.24.106 consent of new shareholders

42.24.107 revocation of election

42.24.108 termination of eligibility

42.24.121 return of electing corporation

42.24.122 payment of fee by corporation

42.24.123 shareholder responsibility as to corporate income

42.24.201 treatment of interest and dividends

42.24.211 department transmittal of tax revenue derived from certain financial institutions

42.24.212 allocation of revenue when branch offices exist

42.24.213 report on branch offices

42.24.214 determination of eligible taxing jurisdictions

42.25 - natural resources taxes

42.25.101 reporting requirements

42.25.102 average price quotations

42.25.103 market value

42.25.104 taxable quantity

42.25.201 reporting requirements

42.25.501 definitions

42.25.502 filing requirements

42.25.503 failure to file

42.25.511 determination of contract sales price

42.25.512 imputed valuation

42.25.513 taxable valuation

42.25.514 right to audit

42.25.515 imputed valuation for coal

42.25.1001 definitions

42.25.1002 net proceeds tax return

42.25.1003 procedure upon dissolution

42.25.1004 valuation

42.25.1005 natural gas exempt from severance tax

42.25.1006 natural gas exempt from one-half the net pro-ceeds tax

42.25.1007 statute of limitations

42.25.1008 windfall profit tax

42.25.1009 gross sales proceeds

42.25.1010 policy on net proceeds deductions

42.25.1011 treatment of royalties

42.25.1012 expenses related to machinery

42.25.1013 labor costs

42.25.1014 costs of improvements, repairs, and betterments

42.25.1015 deductions for drilling costs and capital expenditures

42.25.1016 treatment of depletion

42.25.1017 other operational costs

42.25.1018 necessity of proof

42.25.1021 new production reporting requirement

42.25.1022 net proceeds computation - quarterly filings

42.25.1023 new production exemption

42.25.1024 unitized leases - new production determination

42.25.1025 production from new formation of currently producing lease

42.25.1026 changes in leases

42.25.1027 declaratory ruling procedure

42.25.1028 horizontally completed or recompleted wells

42.25.1029 qualification of new or expanded recovery projects

42.25.1030 allocation of incremental production

42.25.1101 definitions

42.25.1102 net proceeds tax return

42.25.1103 valuation

42.25.1104 mining versus non-mining processes

42.25.1105 computation of gross value

42.25.1111 treatment of royalties

42.25.1112 expenses related to machinery

42.25.1113 labor costs

42.25.1114 costs of improvements and repairs

42.25.1115 costs of milling, smelter, and reduction works

42.25.1116 transportation expenses

42.25.1117 marketing, administrative, and other operational costs

42.25.1118 general treatment of deductions

42.25.1119 special deductions

42.25.1201 definitions

42.25.1202 treatment of governmental royalties

42.25.1203 reporting requirement for new wells

42.25.1204 new production termination

42.25.1205 stripper termination

42.25.1206 average daily well production calculation

42.25.1207 stripper exemption in excess of actual production

42.25.1208 horizontally completed or recompleted wells

42.25.1209 qualification of new or expanded recovery projects

42.25.1210 allocation of incremental production

42.25.1301 tertiary project - approval

42.25.1302 qualification hearing

42.25.1303 department procedures following the hearing

42.25.1304 approval required for changes in tertiary project

42.25.1305 eligibility of prior tertiary projects

42.25.1306 tertiary project - bypass secondary recovery

42.25.1307 oil production - tax computation

42.25.1308 definitions

42.25.1309 tertiary project - incremental production determination

42.25.1310 absence of adequate data is basis for disapproval

42.25.1401 semi-annual distribution to the counties-local government severance tax

42.25.1402 revised net proceeds

42.25.1501 definitions

42.25.1502 applicability

42.25.1503 computation of tax

42.25.1504 responsibility for filing forms and paying tax

42.25.1505 supplemental information

42.25.1506 minimum tax and annual exemption

42.25.1507 computation of gross value

42.25.1601 electrical energy producer's license tax: line loss

42.25.1701 definitions

42.25.1702 base consumption level determination - jointly owned facilities

42.25.1703 base consumption level - sale of interest

42.25.1704 eligibility for tax credit

42.25.1705 applicable tax rates

42.25.1706 imputed valuation for coal

42.25.1707 determination of contract sale price

42.25.1708 imputed valuation

42.25.1709 right to review records

42.25.1801 definitions

42.25.1802 declaratory ruling procedure

42.25.1803 treatment of nonworking interests (royalties)

42.25.1804 horizontally completed or recompleted wells

42.25.1805 qualification of new or expanded recovery projects

42.25.1806 allocation of incremental production

42.25.1807 average daily well production calculation

42.25.1808 dually qualified stripper wells and enhanced recovery projects

42.25.1809 tax rates

42.25.1810 distribution

42.25.1811 partial or supplemental payments of tax

42.25.1812 blackfeet reservation production

42.25.1813 applicability

42.25.1814 incentive period

42.25.1815 distribution by population

42.25.1816 determining qualifying production

42.25.1817 gross value of natural gas

42.25.1818 delivery price adjustment (dpa) costs

42.25.1819 policy on delivery price adjustments

42.25.1820 necessity of proof

42.26 - corporate multistate activities

42.26.101 alternative tax

42.26.201 intent

42.26.202 definitions

42.26.203 consistency and uniformity in reporting

42.26.204 combined reports

42.26.205 two or more businesses of a single taxpayer

42.26.206 apportionable and nonapportionable income defined

42.26.207 determination of apportionable and nonapportionable income

42.26.208 allocation of income and deductions

42.26.209 taxability

42.26.210 taxable in another state

42.26.211 concept of "subject to" a tax

42.26.212 state taxing jurisdiction

42.26.213 water's-edge election

42.26.214 definitions

42.26.215 procedure

42.26.216 revocation or non renewal of water's-edge elections

42.26.217 domestic disclosure spreadsheet

42.26.218 tax rates

42.26.219 applicability

42.26.221 apportionment and allocation generally

42.26.222 apportionment formula

42.26.223 apportionment factors

42.26.224 disregarding or modifying a water's-edge election

42.26.225 certain corporations includable in a water's-edge combined return

42.26.226 treatment of dividends for purposes of a water's-edge combined return

42.26.227 partnership defined

42.26.228 treatment of partnerships and disregarded entities in the apportionment formula

42.26.229 partnerships and disregarded entities - nonapportionable income

42.26.230 apportionment formula - exclusions

42.26.231 property factor in general

42.26.232 property used for the production of apportionable income

42.26.233 consistency in reporting with respect to property

42.26.234 numerator of property factor

42.26.235 valuation of owned property

42.26.236 valuation of rented property

42.26.237 averaging property values

42.26.241 payroll factor in general

42.26.242 consistency in reporting with respect to payroll

42.26.243 denominator of payroll factor

42.26.244 numerator of payroll factor

42.26.245 numerator of receipts factor - sales other than sales of tangible personal property - market based sourcing

42.26.246 numerator of receipts factor - sale, rental, lease, or license of real property

42.26.247 numerator of receipts factor - rental, lease, or license of tangible personal property

42.26.248 numerator of receipts factor - sale of a service

42.26.249 numerator of receipts factor - license or lease of intangible property

42.26.250 numerator of receipts factor - sale of intangible property

42.26.251 receipts factor in general

42.26.252 consistency in reporting with respect to receipts

42.26.253 denominator of receipts factor

42.26.254 numerator of receipts factor

42.26.255 sales of tangible personal property

42.26.256 sales of tangible personal property to federal government

42.26.257 sales other than sales of tangible personal property - costs of performance

42.26.258 sales factor definitions

42.26.259 sale of tangible and intangible property computation of the receipts factor

42.26.260 application of the finnigan rule

42.26.261 special apportionment and allocation computations

42.26.262 special computations related to property factor

42.26.263 special computations related to receipts factor

42.26.264 special computations related to freight and passenger carriers

42.26.265 special rules for railroads

42.26.266 the property factor

42.26.267 the denominator and numerator of the property factor

42.26.268 the payroll factor

42.26.269 the sales (revenue) factor

42.26.270 special rules for trucking companies

42.26.271 the property factor

42.26.272 the payroll factor

42.26.273 the sales (revenue) factor

42.26.274 de minimus nexus standard

42.26.275 special rules related to installment sales

42.26.276 unreported income on installment obligation in year of dissolution

42.26.280 general statement

42.26.281 apportionment of business income

42.26.282 property factor

42.26.283 the payroll factor

42.26.284 sales (transportation revenue) factor

42.26.285 records

42.26.286 airline regulation examples

42.26.290 long-term construction contracts

42.26.291 business and nonbusiness income

42.26.292 apportionment of business income

42.26.293 completed contract method - special computation

42.26.294 computation for year of withdrawal, dissolution or cessation of business - completed contract method

42.26.301 water's-edge election

42.26.302 procedure

42.26.303 revocation or nonrenewal of water's-edge elections

42.26.304 domestic disclosure spreadsheet

42.26.305 tax rates

42.26.306 applicability

42.26.307 apportionment and allocation generally

42.26.308 apportionment formula

42.26.309 apportionment factors

42.26.310 disregarding or modifying a water's-edge election

42.26.311 certain corporations includable in a water's-edge combined return

42.26.312 treatment of dividends for purposes of a water's-edge combined return

42.26.313 reorganizations of water's-edge taxpayers

42.26.401 special rules related to installment sales

42.26.402 unreported income on installment obligation in year of dissolution

42.26.501 public law 86-272

42.26.502 nature of property being sold

42.26.503 solicitation of orders and activities ancillary to solicitation

42.26.504 de minimis activities

42.26.505 specific listing of unprotected and protected activities

42.26.506 independent contractors

42.26.507 application of destination state law in case of conflict

42.26.508 application of statement of foreign commerce

42.26.509 registration or qualification to do business

42.26.510 loss of protection for conducting unprotected activity during part of the tax year

42.26.511 application of the joyce rule

42.26.601 definitions

42.26.602 general rules for railroads

42.26.603 the property factor

42.26.604 the denominator and numerator of the property factor

42.26.605 the payroll factor

42.26.606 the receipts factor

42.26.701 definitions

42.26.702 general rules for trucking companies

42.26.703 the property factor

42.26.704 the payroll factor

42.26.705 the receipts factor

42.26.706 de minimus nexus standard

42.26.801 definitions

42.26.802 general statement

42.26.803 the property factor

42.26.804 the payroll factor

42.26.805 the receipts factor

42.26.806 records

42.26.807 airline regulation examples

42.26.902 long-term construction contracts

42.26.903 apportionment of apportionable income

42.26.904 completed contract method - special computation

42.26.905 computation for year of withdrawal, dissolution, or cessation of business - completed contract method

42.26.1001 definitions

42.26.1002 general rule

42.26.1003 apportionment of apportionable income

42.26.1101 definitions

42.26.1102 general rule

42.26.1103 apportionment of apportionable income

42.26.1201 definitions

42.26.1202 general rule

42.26.1203 property factor

42.26.1204 receipts factor

42.26.1205 applicability

42.26.1301 definitions

42.26.1302 apportionment and allocation

42.26.1303 receipts factor

42.27 - motor fuel tax division -- gasoline tax (transferred to transportation, title 18)

42.27.101 determination of when gasoline distributed

42.27.102 distributor's bond

42.27.103 distributor's statements

42.27.104 distributor's records

42.27.105 distributor's invoice

42.27.106 invoice error

42.27.107 multi-distributor invoice requirements

42.27.108 wholesale distributor

42.27.109 wholesale distributor's obligations

42.27.110 annual license, license fees and license renewal

42.27.111 gasohol blenders

42.27.116 incidence of the gasoline tax

42.27.117 distributor - supporting documentation for bad debt credit

42.27.118 prepayment of motor fuel taxes

42.27.201 intrastate gasoline deliveries

42.27.202 export deliveries

42.27.203 import deliveries

42.27.204 blending stocks

42.27.205 exemption - u.s. and other states

42.27.211 united states exemption certificates

42.27.301 refund gasoline seller's permit

42.27.302 seller's invoice

42.27.303 filing invoices

42.27.304 power take-offs

42.27.305 auxiliary engines

42.27.311 lost or destroyed gasoline

42.27.312 gasoline lost from storage

42.27.321 processing claims for refunds

42.27.401 treatment of gasohol

42.27.402 agricultural products

42.27.403 ethanol content

42.27.501 alcohol distributors

42.27.601 intent

42.27.602 definitions

42.27.603 processing of the tax incentive payment

42.27.604 payment of alcohol tax incentive

42.27.605 offsets

42.28 - motor fuel tax division -- other fuels (transferred to transportation, title 18)

42.28.101 payment of tax

42.28.102 determination of user

42.28.103 determination of public roads and highways

42.28.104 liability for use on government maintained roads

42.28.105 what constitutes special fuel

42.28.121 quarterly reports - tax payment

42.28.122 special fuel user tax bonds - problem accounts

42.28.123 supporting documentation for bad debt credit

42.28.201 certain federally owned roads

42.28.202 off-road usage

42.28.203 stationary and auxiliary engines

42.28.301 permit required

42.28.302 permit details

42.28.303 special fuel user's registration card

42.28.311 temporary operation

42.28.312 compliance bonds

42.28.313 termination of license or permit

42.28.314 confiscation of certain permit copies

42.28.321 required records -- audits

42.28.322 records when bulk storage involved

42.28.323 trip and fuel consumption records

42.28.324 failure to maintain records

42.28.401 special fuel dealer license

42.28.402 monthly reports

42.28.403 dealer records -- audit

42.28.404 dealer invoices

42.28.405 special fuel dealer tax returns

42.28.406 cardtrol compliance and administration

42.28.407 statement for keylock cardtrol reporting

42.28.408 special fuel dealer's bond

42.28.501 payment of tax for lpg propelled vehicle

42.28.502 definition of liquefied petroleum gas

42.29 - universal system benefits programs

42.29.101 definitions

42.29.102 purpose

42.29.103 annual reporting and penalties

42.29.104 challenge and review procedures

42.29.105 required record keeping

42.29.106 credits and expenditures for cost-effective energy conservation

42.29.107 credits and expenditures for low-income universal system benefits programs

42.29.108 renewable resource projects and applications

42.29.109 research and development eligibility for credits

42.29.110 market transformation programs

42.29.111 qualifying expenditures and timing

42.29.112 judicial review of department decisions on challenged credits

42.30 - taxation of estates and trusts

42.30.101 definitions

42.30.102 fiduciary – filing requirements

42.30.103 fiduciary - income tax return extensions

42.30.104 fiduciary - income tax liability determination

42.30.105 fiduciary - montana distributable net income and montana income distribution deduction – character

42.30.106 fiduciary - montana net operating losses

42.30.107 fiduciary - interest and penalties

42.30.110 fiduciary – audit adjustments

42.30.202 tax exempt trusts not classified as corporations

42.30.203 pre-need funeral trusts – election to file composite return

42.30.204 electing small business trust (esbt)

42.31 - miscellaneous tax -- commercial activities

42.31.101 affixing cigarette tax insignia

42.31.102 marking unstamped cigarettes

42.31.103 security of unstamped cigarettes

42.31.104 use of stamping equipment

42.31.105 storage of stamps

42.31.106 examination of cigarettes

42.31.107 accounting control of cigarette distribution

42.31.108 sales of unstamped cigarettes

42.31.109 sale of other state-stamped cigarettes

42.31.110 wholesale/retail prices

42.31.111 purchasing roll or hand-applied cigarette tax insignia

42.31.121 corporate applicants for cigarette licenses

42.31.122 decals on vending machines

42.31.131 cigarette tax refunds

42.31.201 definitions

42.31.202 payment of tax

42.31.203 out-of-state wholesalers

42.31.204 payment of tax by retailer

42.31.205 display of notice of tax

42.31.206 a tobacco product labeled as anything other than a cigarette

42.31.207 department determinations

42.31.208 contested case and judicial review of determinations

42.31.211 wholesaler invoices

42.31.212 statement by wholesaler

42.31.213 wholesaler and retailer records

42.31.214 department examinations and preservation of records

42.31.221 credits for unsaleable tobacco products other than cigarettes

42.31.301 general policy

42.31.302 complaints, investigations, and penalties

42.31.303 wholesale and retailer records

42.31.304 date of mailing as date of payment

42.31.305 pricing to meet competition

42.31.306 sales/purchases below cost - rebates

42.31.307 premium promotions

42.31.308 wholesale/retail prices

42.31.309 definitions

42.31.310 cost survey

42.31.311 appeals and hearings

42.31.312 order of approval of a lower cost

42.31.313 cost data and analysis

42.31.314 basic cost

42.31.315 guidelines for wholesalers

42.31.316 guidelines for retailers

42.31.317 protective order for confidential information

42.31.318 common carrier reporting requirement

42.31.320 tobacco products defined regarding sales to minors

42.31.325 license

42.31.326 applicability of tobacco product licenses; premises requirements

42.31.330 decals on vending machines

42.31.331 sales from vending machines

42.31.335 signs

42.31.340 packaging of tobacco products

42.31.345 penalties for youth access

42.31.350 use of tobacco products in public school buildings

42.31.401 reporting requirements

42.31.402 refund procedures

42.31.403 examination of records

42.31.404 retention of records

42.31.405 exemptions

42.31.406 definitions

42.31.407 calendar year election

42.31.408 collection and determination of fee for prepaid subscribers

42.31.409 when the service fee is collected from the service subscriber

42.31.501 definitions

42.31.502 record requirements

42.31.503 advance telecommunications infrastructure credit

42.31.504 collection of tax and hearing rights

42.31.505 annual payments for small filers

42.31.506 application for reporting on an accrual basis

42.31.507 taxation of internet revenue

42.31.510 penalty and interest

42.31.515 effective dates

42.31.601 definitions

42.31.602 due dates

42.31.603 taxpayer records

42.31.604 offset of surcharge and refund procedures

42.31.701 definitions

42.31.702 reporting requirements

42.31.703 department examinations and preservation of records

42.31.704 credit for goods returned to manufacturer

42.31.705 late filing penalties

42.31.706 disputes

42.31.802 tax records

42.31.803 estimation and collection of delinquent or unpaid fees

42.31.810 hearing rights

42.31.902 reporting requirements for the public service commission and consumer council

42.31.1002 fee

42.31.1101 local-option marijuana excise tax; notification requirements of a locality; affected dispensary reporting and tax payment requirements

42.31.2101 definitions

42.31.2102 applicability

42.31.2103 federal projects

42.31.2104 contractor's return required for public works projects

42.31.2111 application for license

42.31.2112 renewal applications

42.31.2113 change in class or name

42.31.2114 equipment list

42.31.2121 contract award report by agency

42.31.2122 gross receipts withholding by agency

42.31.2131 contract award report by contractor awarded contract

42.31.2132 gross receipts payment by contractor

42.31.2133 additional report and withholding requirements in case of sublet contract

42.31.2134 estimation of tax upon failure to file and pay tax

42.31.2141 personal property tax refund

42.31.2142 corporation license tax credit

42.31.2143 state income tax credit

42.32 - natural resources

42.32.101 definitions

42.32.102 applicability

42.32.103 computation of tax

42.32.104 responsibility for filing forms and paying tax

42.32.105 supplemental information

42.32.106 minimum tax and annual exemption

42.32.107 computation of gross value

42.34 - dangerous drug tax act

42.34.101 definitions

42.34.102 filing of returns - dangerous drug information report

42.34.103 notice of assessment - hearing - lien

42.34.104 credits and refunds - procedures

42.34.105 assessment not contingent upon conviction

42.34.106 residency not considered factor

42.34.107 confidentiality of tax records

42.34.108 investigation

42.34.109 assistance of courts - county attorney

42.34.110 closing agreements

42.34.111 collection and disposition of tax

42.35 - inheritance and estate tax

42.35.101 definitions

42.35.102 determination of domicile

42.35.103 determination of situs

42.35.104 transfer of assets--waiver

42.35.201 property subject to tax

42.35.202 property of resident owners

42.35.203 property of nonresident owners

42.35.204 exceptions

42.35.211 transfers in contemplation of death

42.35.212 burden of proof

42.35.213 gifts

42.35.214 determination of transferor's intent

42.35.221 transfers under power of appointment

42.35.222 liability for tax

42.35.231 transfer of joint interest property

42.35.232 treatment when death occurred prior to july 1, 1977

42.35.233 treatment when death occurred on or after july 1, 1977 , and prior to july 1, 1979

42.35.234 treatment when death occurred on or after july 1, 1979

42.35.241 transfer of insurance proceeds

42.35.242 debts satisfied by insurance proceeds

42.35.243 effect of making proceeds payable to different transferees

42.35.244 annuity proceeds and matured endowments

42.35.301 time of imposition

42.35.302 transfer dates

42.35.311 valuation of property

42.35.312 determination of clear market value

42.35.313 funeral expenses

42.35.314 expenses of last illness

42.35.315 taxes owing at death

42.35.316 ordinary expenses of administration

42.35.317 limited, future, and contingent estates

42.35.321 valuation of real estate

42.35.322 valuation of leaseholds

42.35.323 valuation of growing crops

42.35.331 valuation of stocks and bonds

42.35.332 securities traded on open markets

42.35.333 use of bid and ask prices

42.35.334 incomplete price information

42.35.335 securities listed on several exchanges

42.35.336 untraded and closely held securities

42.35.337 shares in open-ended investment companies

42.35.341 valuation of cash, notes, and accounts receivable

42.35.342 valuation of insurance

42.35.343 valuation of annuities

42.35.401 imposition of estate tax

42.35.405 imposition of generation-skipping transfer tax

42.35.501 election of alternate valuation

42.35.502 elections to specially value less than all qualified real property included in an estate

42.35.503 time and manner of making election

42.35.504 agreement to special valuation by persons with an interest in property

42.35.505 material participation requirements

42.35.506 types of qualified property

42.35.507 period material participation must last

42.35.508 period property must be owned by decedent and family members

42.35.509 required activities - in general

42.35.510 special rules for corporation, partnerships and trusts

42.35.511 method of valuing farm real estate

42.35.512 gross cash rental

42.35.513 documentation required of personal representative

42.35.514 cash rentals - arm's length transaction required

42.35.515 rent comparables

42.35.516 comparable real property

42.35.517 adjustment-rent

42.35.518 tax deduction

42.35.519 comparable real property defined

42.35.520 determination of interest rate in capitalization formula

42.36 - inheritance and estate tax

42.36.101 taxable value

42.36.102 primary rates

42.36.103 terminology

42.36.104 credit allowance

42.36.105 tax credit

42.36.201 general exemptions

42.36.202 totally exempt transfers

42.36.203 exemption for tangible personal property outside montana

42.36.204 exemption for intangible personal property of nonresidents

42.36.205 treatment of property with situs both within and outside montana

42.36.211 application of exemptions

42.36.212 exemption amounts

42.36.213 exemption amounts on or after july 1, 1965 , and prior to july 1, 1969

42.36.214 exemption amounts on or after july 1, 1969 , and prior to july 1, 1974

42.36.215 exemption amounts on july 1, 1974 , and prior to july 1, 1977

42.36.216 exemption amounts on or after july 1, 1977 , and prior to january 1, 1979

42.36.217 exemption amounts on or after january 1, 1979

42.36.218 exemption amounts on or after january 1, 1981

42.36.301 due date -- lien

42.36.311 deferral of tax

42.36.312 request for deferral -- form

42.36.313 time for making request

42.36.314 length of deferral -- conditions

42.36.315 interest on deferred payments

42.36.401 submission of documents

42.36.402 information requests by department

42.36.403 inventory and appraisal

42.36.404 description of nonspecified property

42.36.405 description of real estate

42.36.406 description of stocks and bonds

42.36.407 description of promissory notes

42.36.408 description of contracts

42.36.501 submission of documents

42.36.502 information requests by department

42.36.601 time and manner of election

42.36.602 treatment of deficiencies

42.36.603 protective election

42.38 - unclaimed property

42.38.101 purpose

42.38.102 applicability

42.38.103 definitions

42.38.104 presumption of ownership

42.38.201 presumption of abandonment -- exception

42.38.202 commencement of abandonment period

42.38.203 claims for recovery of property delivered to state

42.38.204 definitions

42.38.205 service charges

42.38.206 claims of property by finders

42.38.208 rural electric or telephone cooperatives - determination of unclaimed property exempt from escheatment

42.38.209 nonutility cooperatives - determination of unclaimed property exempt from escheatment

42.38.220 presumption of ownership

42.38.305 claims for recovery of property delivered to state

42.38.310 claims of property by finders

42.39 - cannabis control

42.39.101 purpose

42.39.102 definitions

42.39.103 proof of montana residency

42.39.104 license, application, and renewal fees

42.39.105 general licensee requirements

42.39.106 registered cardholder application process

42.39.107 license and endorsement application process

42.39.108 fees

42.39.109 provider and marijuana-infused products provider tier 10 through tier 12 canopy license and registered premises requirements

42.39.110 provider and marijuana-infused products provider tier 10 through tier 12 canopy license annual fee requirements

42.39.111 marijuana and marijuana-infused products provider licensee requirements

42.39.112 fingerprint and background check requirements

42.39.113 marijuana employee permit

42.39.114 transportation and delivery of marijuana items

42.39.115 worker permits; additional testing laboratory worker requirement

42.39.117 denial of registry identification card application or revocation of registry identification card

42.39.118 allowable amounts

42.39.119 denial or revocation of application, license, or endorsement

42.39.120 health care facility procedures

42.39.121 licensed premises – security requirements

42.39.122 licensed premises – mandatory signage

42.39.123 advertising

42.39.124 determination of proximity to place of worship or school

42.39.201 producing marijuana-infused products, concentrates, and extracts

42.39.202 seed-to-sale tracking system user requirements

42.39.203 seed-to-sale tracking and reconciliation

42.39.301 labeling of marijuana items

42.39.302 packaging for sale to consumer

42.39.305 quality assurance testing sample requirements

42.39.306 quality assurance testing requirements

42.39.307 failed test samples

42.39.310 waste management

42.39.311 reporting requirements

42.39.312 marijuana item recalls

42.39.313 inspections

42.39.314 general labeling requirements

42.39.315 labeling requirements for marijuana flower

42.39.316 labeling of ingestible marijuana-infused products

42.39.317 labeling of non-ingestible marijuana-infused products

42.39.318 labeling requirements for marijuana concentrates and extracts

42.39.319 packaging requirements

42.39.320 packaging and labeling applications, fees and department approval processes; exit package approval; initial requirements applicable to all licensees

42.39.321 wholesale package and label applications

42.39.322 labeling of seeds or plants

42.39.401 marijuana manufacturer licenses – general provisions

42.39.402 marijuana manufacturer license – chemical manufacturing

42.39.403 marijuana manufacturer license – infused products

42.39.404 marijuana manufacturing license – mechanical manufacturing

42.39.405 marijuana cultivator licenses

42.39.409 marijuana dispensary licenses

42.39.413 transportation of marijuana and marijuana products; marijuana transporter licenses

42.39.415 combined use licenses

42.39.417 marijuana testing laboratory licenses

42.39.420 marijuana storage facility endorsement

42.39.501 inspections

42.39.502 deficiency reports

42.39.503 violations, procedures, aggravating and mitigating circumstances

42.39.504 suspension and revocation of a license

42.39.505 service of notices

42.39.506 suspension or revocation of worker permits

42.39.507 civil penalties

42.39.508 notice posting procedure upon revocation or suspension of license

42.39.601 definitions

42.39.602 testing laboratory general requirements

42.39.603 testing laboratory endorsement requirements

42.39.604 testing laboratory quality assurance program

42.39.607 testing laboratory required proficiency testing

42.39.608 testing laboratory satisfactory and unsatisfactory proficiency test performance

42.39.609 testing laboratory quality control

42.39.610 quality assurance sampling protocol

42.39.613 testing laboratory failed laboratory test samples

42.39.614 testing laboratory quality assurance testing requirements

42.39.617 suspension of testing laboratories