Montana Administrative Code
28,072 sections across 529 Montana regulatory chapters.
R.42.15-808 DEDUCTIONS FOR CONTRIBUTIONS TO OTHER STATES' 529 PLANS (REPEALED)
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42.15.808 DEDUCTIONS FOR CONTRIBUTIONS TO OTHER STATES' 529 PLANS (REPEALED) Authorizing statute(s): 15-30-2620, MCA Implementing statute(s): 15-30-2110, 15-62-207, MCA History: NEW, 2014 MAR p. 2976, Eff. 12/12/14; REP, 2022 MAR p. 1948, Eff. 9/24/22.
Chapter 42.15Open chapter PDF ↗R.42.15-901 DEFINITIONS
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42.15.901 DEFINITIONS The following definitions apply to this subchapter: "Montana Form FTB" means the Montana first-time home buyer's savings account form containing annual reporting information for self-administered individual accounts. "Self-administered account holder" is syn…
Chapter 42.15Open chapter PDF ↗R.42.15-902 FIRST-TIME HOME BUYER ACCOUNT ADMINISTRATOR REGISTRATION (REPEALED)
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42.15.902 FIRST-TIME HOME BUYER ACCOUNT ADMINISTRATOR REGISTRATION (REPEALED) (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-63-102, 15-63-204, MCA History: NEW, 2004 MAR p. 1033, Eff. 4/23/04; AMD, 2013 MAR p. 178, Eff. 2/1/13; REP, 2025 MAR, 42-108…
Chapter 42.15Open chapter PDF ↗R.42.15-903 ACCOUNT ADMINISTRATOR REPORTING AND PAYMENTS
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42.15.903 ACCOUNT ADMINISTRATOR REPORTING AND PAYMENTS Every self-administered account holder or account administrator is required to annually submit the following information regarding each account: name of the account holder; address of the account holder; taxpayer identificati…
Chapter 42.15Open chapter PDF ↗R.42.15-904 FIRST-TIME HOME BUYER ACCOUNT - WITHDRAWALS
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42.15.904 FIRST-TIME HOME BUYER ACCOUNT - WITHDRAWALS The funds held in an account may be withdrawn by the account holder at any time for eligible expenses. Withdrawals for the purpose of paying eligible expenses shall not be subject to the 10% penalty. Withdrawals to pay for eli…
Chapter 42.15Open chapter PDF ↗R.42.15-905 INDIVIDUAL LIABILITY
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42.15.905 INDIVIDUAL LIABILITY If a corporate account administrator, limited liability company, or a limited partnership fails to withhold or fails to remit any penalties withheld to the department as required, the officers and owners are individually responsible for the penaltie…
Chapter 42.15Open chapter PDF ↗R.42.15-906 TAX EXEMPTION FOR FIRST-TIME HOME BUYER
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42.15.906 TAX EXEMPTION FOR FIRST-TIME HOME BUYER An account holder who remains a "first-time home buyer" and who contributed prior to January 1, 2024, into an account more than the maximum exclusion allowed under 15-63-202, MCA, in any tax year prior to 2024 may exclude from sub…
Chapter 42.15Open chapter PDF ↗R.42.15-907 FIRST-TIME HOME BUYER ACCOUNT - NON-ELIGIBLE WITHDRAWAL FOR NONRESIDENT
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42.15.907 FIRST-TIME HOME BUYER ACCOUNT - NON-ELIGIBLE WITHDRAWAL FOR NONRESIDENT A resident account holder who subsequently becomes a nonresident and who has established a Montana first-time home buyer account while a resident and excluded income from Montana adjusted gross inco…
Chapter 42.15Open chapter PDF ↗R.42.16-101 TIME AND PLACE OF PAYMENT
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Chapter 42.16Open chapter PDF ↗R.42.16-102 DEFICIENCY ASSESSMENTS
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Chapter 42.16Open chapter PDF ↗R.42.16-103 JEOPARDY ASSESSMENTS
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Chapter 42.16Open chapter PDF ↗R.42.16-104 INTEREST ON UNPAID TAX
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Chapter 42.16Open chapter PDF ↗R.42.16-105 PENALTIES
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Chapter 42.16Open chapter PDF ↗R.42.16-106 COLLECTION OF DELINQUENT TAXES OR OTHER FUNDS THROUGH OFFSET PROCEDURES
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Chapter 42.16Open chapter PDF ↗R.42.16-107 DEFINITIONS RELATING TO ADJUSTMENT OF JOINT RETURN (REPEALED)
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42.16.107 DEFINITIONS RELATING TO ADJUSTMENT OF JOINT RETURN (Is Hereby Repealed.) Authorizing statute(s): Sec. 17-4-110, MCA Implementing statute(s): Sec. 17-4-105(4), MCA History: NEW, 1986 MAR p. 1026, Eff. 6/13/86; REP, 2004 MAR p. 3153, Eff. 12/17/04.
Chapter 42.16Open chapter PDF ↗R.42.16-108 REQUEST FOR ADJUSTMENT OF JOINT RETURN
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Chapter 42.16Open chapter PDF ↗R.42.16-109 STATEMENT REQUIRED FOR ADJUSTMENT OF JOINT RETURN
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Chapter 42.16Open chapter PDF ↗R.42.16-1101 ALTERNATIVE TAX
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Chapter 42.16Open chapter PDF ↗R.42.16-1104 EARNED INCOME DEFINITION (REPEALED)
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42.16.1104 EARNED INCOME DEFINITION (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-131, MCA History: NEW, 1987 MAR p. 2243, Eff. 12/11/87; REP, 2004 MAR p. 3153, Eff. 12/17/04.
Chapter 42.16Open chapter PDF ↗R.42.16-111 REQUEST FOR RECONSIDERATION OF ASSESSMENT (REPEALED)
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42.16.111 REQUEST FOR RECONSIDERATION OF ASSESSMENT (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-147, MCA History: Eff. 12/31/72; AMD, Eff. 11/3/75; AMD, 1982 MAR p. 14, Eff. 1/15/82; REP, 1991 MAR p. 2495, Eff. 12/13/91.…
Chapter 42.16Open chapter PDF ↗R.42.16-1111 COMPENSATION FOR PERSONAL SERVICES (REPEALED)
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42.16.1111 COMPENSATION FOR PERSONAL SERVICES (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-131, MCA History: Eff. 12/31/72; REP, 2004 MAR p. 3153, Eff. 12/17/04.
Chapter 42.16Open chapter PDF ↗R.42.16-1112 TRAVEL EXPENSES (REPEALED)
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42.16.1112 TRAVEL EXPENSES (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-131, MCA History: Eff. 12/31/72, AMD, 1982 MAR p. 2101, Eff. 11/25/82; REP, 2004 MAR p. 3153, Eff. 12/17/04.
Chapter 42.16Open chapter PDF ↗R.42.16-1113 INCOME FROM INTANGIBLE PERSONAL PROPERTY (REPEALED)
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42.16.1113 INCOME FROM INTANGIBLE PERSONAL PROPERTY (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-131, MCA History: Eff. 11/3/75; AMD, 1983 MAR p. 1357, Eff. 9/30/83; REP, 2004 MAR p. 3153, Eff. 12/17/04.
Chapter 42.16Open chapter PDF ↗R.42.16-1114 INCOME FROM TANGIBLE PERSONAL PROPERTY (REPEALED)
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42.16.1114 INCOME FROM TANGIBLE PERSONAL PROPERTY (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-131, MCA History: Eff. 12/31/72; AMD, 1982 MAR, p. 14, Eff. 1/15/82; REP, 2004 MAR p. 3153, Eff. 12/17/04.
Chapter 42.16Open chapter PDF ↗R.42.16-1115 INCOME ATTRIBUTABLE TO MULTISTATE ACTIVITIES (REPEALED)
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42.16.1115 INCOME ATTRIBUTABLE TO MULTISTATE ACTIVITIES (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-131, MCA History: Eff. 12/31/72; AMD, Eff. 10/5/74; AMD, Eff. 11/3/75; AMD, 1982 MAR, p. 14, Eff. 1/15/82; AMD, 1982 MAR, …
Chapter 42.16Open chapter PDF ↗R.42.16-1116 SEPARATE ACCOUNTING METHODS (REPEALED)
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42.16.1116 SEPARATE ACCOUNTING METHODS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-131, MCA History: Eff. 12/31/72; AMD, 1982 MAR, p. 14, Eff. 1/15/82; REP, 1982 MAR, p. 2101, Eff. 11/25/82.
Chapter 42.16Open chapter PDF ↗R.42.16-1117 APPORTIONMENT OF MULTISTATE INCOME (REPEALED)
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42.16.1117 APPORTIONMENT OF MULTISTATE INCOME (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): ec. 15-30-131, MCA History: Eff. 12/31/72; AMD, 1982 MAR, p. 14, Eff. 1/15/82; AMD, 1982 MAR, p. 2102, Eff. 11/25/82; REP, 2004 MAR p. 3153, Ef…
Chapter 42.16Open chapter PDF ↗R.42.16-112 FORMAL HEARING ON REQUEST (REPEALED)
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42.16.112 FORMAL HEARING ON REQUEST (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-147, MCA History: Eff. 12/31/72; AMD, Eff. 11/3/75, AMD, 1982 MAR, p. 14, Eff. 1/15/82; REP, 1991 MAR p. 2495, Eff. 12/13/91.
Chapter 42.16Open chapter PDF ↗R.42.16-113 APPLICATION FOR FORMAL HEARING (REPEALED)
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42.16.113 APPLICATION FOR FORMAL HEARING (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-147, MCA History: Eff. 12/31/72; AMD, Eff. 11/3/75; AMD, 1982 MAR p. 14, Eff. 1/15/82; REP, 1991 MAR p. 2495, Eff. 12/13/91.
Chapter 42.16Open chapter PDF ↗R.42.16-114 CONTENTS OF APPLICATION (REPEALED)
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42.16.114 CONTENTS OF APPLICATION (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-147, MCA History: Eff. 12/31/72; AMD, Eff. 11/3/75; REP, 1991 MAR p. 2495, Eff. 12/13/91.
Chapter 42.16Open chapter PDF ↗R.42.16-115 PROCESSING OF APPLICATION (REPEALED)
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42.16.115 PROCESSING OF APPLICATION (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-147, MCA History: Eff. 12/31/72; AMD, Eff. 11/3/75; AMD, 1982 MAR p. 14, Eff. 1/15/82; REP, 1991 MAR p. 2495, Eff. 12/13/91.
Chapter 42.16Open chapter PDF ↗R.42.16-116 HEARING PROCEDURE (REPEALED)
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42.16.116 HEARING PROCEDURE (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-147, MCA History: Eff. 12/31/72; AMD, Eff. 11/3/75; AMD, 1982 MAR p. 14, Eff. 1/15/82; REP, 1991 MAR p. 2495, Eff. 12/13/91.
Chapter 42.16Open chapter PDF ↗R.42.16-117 TREATMENT OF EVIDENCE (REPEALED)
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42.16.117 TREATMENT OF EVIDENCE (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-147, MCA History: Eff. 12/31/72; AMD, Eff. 11/3/75; AMD, Eff. 5/5/77; AMD, 1982 MAR p. 14, Eff. 1/15/82; REP, 1991 MAR p. 2495, Eff. 12/13/91.
Chapter 42.16Open chapter PDF ↗R.42.16-118 SUBMISSION OF BRIEFS (REPEALED)
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42.16.118 SUBMISSION OF BRIEFS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-147, MCA History: Eff. 12/31/72; AMD, Eff. 11/3/75; REP, 1991 MAR p. 2495, Eff. 12/13/91.
Chapter 42.16Open chapter PDF ↗R.42.16-119 DEPARTMENT DECISION (REPEALED)
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42.16.119 DEPARTMENT DECISION (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-147, MCA History: Eff. 12/31/72; AMD, Eff. 11/3/75; AMD, 1982 MAR p. 14, Eff. 1/15/82; REP, 1991 MAR p. 2495, Eff. 12/13/91.
Chapter 42.16Open chapter PDF ↗R.42.16-1201 INTENT
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Chapter 42.16Open chapter PDF ↗R.42.16-1202 DEFINITIONS (REPEALED)
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42.16.1202 DEFINITIONS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
Chapter 42.16Open chapter PDF ↗R.42.16-1203 TWO OR MORE BUSINESSES OF A SINGLE TAXPAYER (REPEALED)
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42.16.1203 TWO OR MORE BUSINESSES OF A SINGLE TAXPAYER (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
Chapter 42.16Open chapter PDF ↗R.42.16-1204 BUSINESS AND NONBUSINESS INCOME DEFINED (REPEALED)
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42.16.1204 BUSINESS AND NONBUSINESS INCOME DEFINED (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
Chapter 42.16Open chapter PDF ↗R.42.16-1205 DETERMINATION OF BUSINESS AND NONBUSINESS INCOME (REPEALED)
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42.16.1205 DETERMINATION OF BUSINESS AND NONBUSINESS INCOME (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
Chapter 42.16Open chapter PDF ↗R.42.16-1206 TAXABLE IN ANOTHER STATE (REPEALED)
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42.16.1206 TAXABLE IN ANOTHER STATE (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
Chapter 42.16Open chapter PDF ↗R.42.16-1207 APPORTIONMENT FORMULA (REPEALED)
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42.16.1207 APPORTIONMENT FORMULA (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
Chapter 42.16Open chapter PDF ↗R.42.16-1208 PROPERTY FACTOR IN GENERAL (REPEALED)
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42.16.1208 PROPERTY FACTOR IN GENERAL (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
Chapter 42.16Open chapter PDF ↗R.42.16-1209 PROPERTY USED FOR THE PRODUCTION OF BUSINESS INCOME (REPEALED)
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42.16.1209 PROPERTY USED FOR THE PRODUCTION OF BUSINESS INCOME (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
Chapter 42.16Open chapter PDF ↗R.42.16-1210 CONSISTENCY IN REPORTING WITH RESPECT TO PROPERTY (REPEALED)
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42.16.1210 CONSISTENCY IN REPORTING WITH RESPECT TO PROPERTY (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
Chapter 42.16Open chapter PDF ↗R.42.16-1211 NUMERATOR OF PROPERTY FACTOR (REPEALED)
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42.16.1211 NUMERATOR OF PROPERTY FACTOR (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
Chapter 42.16Open chapter PDF ↗R.42.16-1212 VALUATION OF OWNED PROPERTY (REPEALED)
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42.16.1212 VALUATION OF OWNED PROPERTY (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
Chapter 42.16Open chapter PDF ↗R.42.16-1213 VALUATION OF RENTED PROPERTY (REPEALED)
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42.16.1213 VALUATION OF RENTED PROPERTY (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
Chapter 42.16Open chapter PDF ↗R.42.16-1214 AVERAGING PROPERTY VALUES (REPEALED)
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42.16.1214 AVERAGING PROPERTY VALUES (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
Chapter 42.16Open chapter PDF ↗R.42.16-1215 PAYROLL FACTOR IN GENERAL (REPEALED)
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42.16.1215 PAYROLL FACTOR IN GENERAL (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.
Chapter 42.16Open chapter PDF ↗