Administrative Rules of Montana Department 42 - REVENUE
Here’s a detailed overview of ARM Title 42 – Department 42: Revenue — Montana’s Administrative Rules for revenue matters, currently updated through March 31, 2019, with more recent amendments ongoing through official rulemaking notices (revenue.mt.gov):
📘 Structure of ARM Title 42 (Department 42 – Revenue)
Chapter 42.1 – Organizational Rule
Chapter 42.2 – General Department Rules (e.g., public participation, definitions, reasonable cause for penalty waivers)
Chapter 42.3 – Waiver of Penalty & Interest
Chapter 42.4 – Tax Credits (covers dozens of individual and corporate credits, such as energy, capital gain, rural physician, research, endowment, historic preservation credit, etc.)
Chapter 42.5 – Filing & Remittance
Chapter 42.6 – Investigations & Enforcement – Child Support (now moved to Title 37)
Chapter 42.7 – Investigations – Video Draw Poker (now Title 23)
Chapter 42.8 – Board of Review
Chapter 42.9 – Pass-Through Entities
Chapter 42.10 – Collections
Chapter 42.11–42.13 – Liquor licensing, vendor regulation
Chapter 42.14 – Lodging & Rental Vehicle Use Tax
Chapter 42.15–42.17 – Income Tax, Payment, Withholding & Estimated Tax
Chapter 42.18 – Montana Appraisal Plan
Chapter 42.19–42.21 – Property Tax Provisions (General, Real, Personal)
Chapter 42.22 – Centrally Assessed Property
Chapter 42.23–42.24 – Corporation License Tax
Chapter 42.25–42.26 – Natural Resources Taxes & Multistate Activities
Chapter 42.27–42.28 – Motor Fuel Taxes (transferred to Transportation, Title 18)
Chapter 42.29 – Universal System Benefits Programs
Chapter 42.30 – Estates & Trusts Tax
Chapter 42.31 – Miscellaneous Tax – Commercial Activities
Chapter 42.32 – Natural Resources (secondary placement)
Chapter 42.34 – Dangerous Drug Tax
Chapter 42.35–42.36 – Inheritance & Estate Tax
Chapter 42.38 – Abandoned Property
Chapter 42.39 – Cannabis Control Division (marijuana regulations, packaging, licensing)
Source: structurally listed in both Cornell/LII and Justia
🔍 Notable Rules & Recent Updates
General Rules
Definitions (e.g., terms like “amended return,” “business activity,” “calendar year”) in 42.2.304 (law.cornell.edu)
Reasonable Cause standard for penalty waivers detailed in 42.2.512; what qualifies (disaster, illness, misinformation by DOR) and what doesn’t (forgetfulness, professional advice) (law.cornell.edu)
Property Valuation (Chapter 42.20)
Amendments to ARM 42.20.105 to align with House Bill 685 (2023) clarifying condominium valuations, effective around September 2024 (revenue.mt.gov)
Upcoming adjustment via MAR Notice 2025‑42.1 (March 2025) easing property appraisal burdens and approval processes (mtrevenue.gov)
Tax Credits (Chapter 42.4)
Rule revisions per Senate Bill 399 (2021), HB 191 (2021), SB 506 (2023) impacting filing status, elderly homeowner credit ${\to $1,150}$; includes hearing notice from July 29, 2024 (revenue.mt.gov)
Cannabis Regulation (Chapter 42.39)
Packaging & labeling rules (42‑1048amd and others) added in 2022 with interim committee review, some objection withdrawn (archive.legmt.gov)
Licensing structuring for dispensaries and manufacturers (MAR 42‑1072 around December 2023) establishing SOPs, licensing fees etc. (revenue.mt.gov)
📌 Where to Access Full Text & Updates
Montana Department of Revenue – Administrative Rules page: includes latest rulemaking notices and Red Tape Portal links (revenue.mt.gov)
Official ARM Code repository (rules.mt.gov, Justia, Cornell/LII): organized by chapter/subchapter as outlined above (law.cornell.edu)
Rulemaking Notices: PDF notices (e.g., MAR 42‑1083, 1089 etc.) available via DOR website, with dates for hearings, adoption (revenue.mt.gov)
✅ Recommended Next Steps
Access the official ARM Title 42 PDF or browse online at [revenue.mt.gov] under Administrative Rules → Department 42.
Monitor recent MAR Notices (e.g., 42‑1083, 42‑1079, 2025‑42.1) for amendments and attend hearings if interested.
For detailed rule text, review subchapters via LII/Justia or rules.mt.gov.
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