Montana Administrative Code

42.17.538 REPORTING OF WAGES IN EXCESS OF TAXABLE WAGE BASE (Is Hereby Repealed.) Authorizing statute(s): Sec. 39-51-301 and 39-51-302, MCA Implementing statute(s): Sec. 39-51-1108, MCA History: Eff. 12/31/72; AMD, 1977 MAR p. 547, Eff. 9/24/77; AMD, 1988 MAR p. 2723, Eff. 1/1/89…

42.17.539 DUE DATE OF TAXES FOR NEW EMPLOYERS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-325 and 39-51-301, MCA Implementing statute(s): Sec. 15-30-204, 39-51-301, and 39-51-302, MCA History: Eff. 12/31/72; AMD, 1977 MAR p. 547, Eff. 9/24/77; AMD, 1988 MAR p. 2723, …

42.17.601 ADVANCE PAYMENTS AND FURTHER DISTRIBUTIONS Advance mineral royalty payments that relate to, refer to, or concern production are subject to the mineral royalty tax withholding requirements. Each remitter who disburses funds that are owed to any person owning a royalty in…

42.17.602 CLAIMING THE CREDIT FOR TAX WITHHELD Claiming credit for the tax withheld shall be accomplished as follows: Credit may be claimed for the tax withheld on a Montana individual income tax return or a Montana corporate income tax return, with a copy of Form 1099-MISC attac…

42.17.603 APPLICABLE THRESHOLDS - CHANGE OF OWNERSHIP - PUBLICLY TRADED PARTNERSHIPS - NONPROFIT ORGANIZATIONS - EXEMPT ROYALTY OWNERS There is not a requirement to withhold from payments to royalty interest owners if the producing entity's production does not exceed 100,000 barr…

42.17.604 REGISTRATION FOR WITHHOLDING Every entity that extracts natural resources within the boundaries of Montana must register and file an application for a state identification number as prescribed in ARM 42.17.218. Any owner or operator who has acquired the business of anot…

42.17.605 FILING REQUIREMENTS The following forms are to be completed and filed in accordance with instructions provided by the department: Form RW-1, Mineral Royalty Withholding Payment Voucher, must be filed quarterly unless the department establishes that the entity is exempt …

42.18.101 MONTANA APPRAISAL PLAN (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-111, MCA History: NEW, 1985 MAR p. 2018, Eff. 12/27/85; REP, 1990 MAR p. 594, Eff. 3/30/90.

42.18.102 RESIDENTIAL AND COMMERCIAL APPRAISAL PLAN (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-111, MCA History: NEW, 1985 MAR p. 2018, Eff. 12/27/85; REP, 1990 MAR p. 594, Eff. 3/30/90.

42.18.103 AGRICULTURAL AND TIMBER APPRAISAL PLAN (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-111, MCA History: NEW, 1985 MAR p. 2018, Eff. 12/27/85; REP, 1990 MAR p. 594, Eff. 3/30/90.

42.18.104 INDUSTRIAL APPRAISAL (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-111, MCA History: NEW, 1985 MAR p. 2018, Eff. 12/27/85; REP, 1990 MAR p. 594, Eff. 3/30/90.

42.18.105 MONTANA REAPPRAISAL PLAN (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-111, 15-7-133, 15-7-134, MCA History: NEW, 1990 MAR p. 594, Eff. 3/30/90; AMD, 1992 MAR p. 2078, Eff. 9/11/92; AMD, 1993 MAR p. 160, Eff. 1/29/93; AMD, 1993 MAR p. 21…

42.18.106 2003 MONTANA REAPPRAISAL PLAN (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-111, MCA History: NEW, 1993 MAR p. 2127, Eff. 9/17/93; AMD, 1996 MAR p. 3149, Eff. 12/6/96; TEMP, AMD, 1997 MAR p. 1593, Eff. 9/9/97; AMD, 2000 MAR p. 3562, Eff.…

42.18.107 2009 MONTANA REAPPRAISAL PLAN (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-111, MCA History: NEW, 1996 MAR p. 3149, Eff. 12/6/96; TEMP, AMD, 1997 MAR p. 1593, Eff. 9/9/97; AMD, 2000 MAR p. 3562, Eff. 12/22/00; AMD, 2002 MAR p. 1099, Eff…

42.18.108 RESIDENTIAL APPRAISAL PLAN (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-111, MCA History: NEW, 1990 MAR p. 594, Eff. 3/30/90; AMD, 1992 MAR p. 2078, Eff. 9/11/92; AMD, 1993 MAR p. 2127, Eff. 9/17/93; REP, 1996 MAR 3149, Eff. 12/6/96.…

42.18.109 2003 RESIDENTIAL REAPPRAISAL PLAN (REPEALED) Authorizing statute(s): 15-1-201, 15-7-111, MCA Implementing statute(s): 15-7-111, MCA History: NEW, 1993 MAR p. 2127, Eff. 9/17/93; AMD, 1996 MAR p. 3149, Eff. 12/6/96; TEMP, AMD, 1997 MAR p. 1593, Eff. 9/9/97; AMD, 2000 MAR…

42.18.110 2009 RESIDENTIAL REAPPRAISAL PLAN (REPEALED) Authorizing statute(s): 15-1-201, 15-7-111, MCA Implementing statute(s): 15-7-111, MCA History: NEW, 1996 MAR p. 3149, Eff. 12/6/96; TEMP, AMD, 1997 MAR p. 1593, Eff. 9/9/97; AMD, 2000 MAR p. 3562, Eff. 12/22/00; AMD, 2002 MA…

42.18.111 COMMERCIAL APPRAISAL PLAN (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-111, MCA History: NEW, 1990 MAR p. 594, Eff. 3/30/90; AMD, 1992 MAR p. 2078, Eff. 9/11/92; AMD, 1993 MAR p. 2127, Eff. 9/17/93; REP, 1996 MAR p. 3149, Eff. 12/6/96.…

42.18.112 2003 COMMERCIAL REAPPRAISAL PLAN (REPEALED) Authorizing statute(s): 15-1-201, 15-7-111, MCA Implementing statute(s): 15-7-111, MCA History: NEW, 1993 MAR p. 2127, Eff. 9/17/93; AMD, 1996 MAR p. 3149, Eff. 12/6/96; TEMP, AMD, 1997 MAR p. 1593, Eff. 9/9/97; AMD, 2000 MAR …

42.18.113 2009 COMMERCIAL REAPPRAISAL PLAN (REPEALED) Authorizing statute(s): 15-1-201, 15-7-111, MCA Implementing statute(s): 15-7-111, MCA History: NEW, 1996 MAR p. 3149, Eff. 12/6/96; TEMP, AMD, 1997 MAR p. 1593, Eff. 9/9/97; AMD, 2000 MAR p. 3562, Eff. 12/22/00; AMD, 2002 MAR…

42.18.114 AGRICULTURAL/FOREST LAND APPRAISAL PLAN (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-111, MCA History: NEW, 1990 MAR p. 594, Eff. 3/30/90; AMD, 1992 MAR p. 2078, Eff. 9/11/92; AMD, 1993 MAR p. 2127, Eff. 9/17/93; REP, 1996 MAR p. 3149, …

42.18.115 2003 AGRICULTURAL/FOREST LAND AND IMPROVEMENTS REAPPRAISAL PLAN (REPEALED) Authorizing statute(s): 15-1-201, 15-7-111, MCA Implementing statute(s): 15-7-111, 15-7-201, 15-44-103, MCA History: NEW, 1993 MAR p. 2127, Eff. 9/17/93; AMD, 1996 MAR p. 3149, Eff. 12/6/96; TEMP…

42.18.116 2009 AGRICULTURAL/FOREST LAND AND IMPROVEMENTS REAPPRAISAL PLAN (REPEALED) Authorizing statute(s): 15-1-201, 15-7-111, MCA Implementing statute(s): 15-7-111, MCA History: NEW, 1996 MAR p. 3149, Eff. 12/6/96; TEMP, AMD, 1997 MAR p. 1593, Eff. 9/9/97; AMD, 2000 MAR p. 356…

42.18.117 INDUSTRIAL PROPERTY APPRAISAL (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-111, MCA History: NEW, 1990 MAR p. 594, Eff. 3/30/90; AMD, 1993 MAR p. 2127, Eff. 9/17/93; REP, 1996 MAR p. 3149, Eff. 12/6/96.

42.18.120 CERTIFICATION AND TRAINING REQUIREMENTS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-107, 15-7-111, MCA History: NEW, 1990 MAR p. 594, Eff. 3/30/90; AMD, 1993 MAR p. 2127, Eff. 9/17/93; AMD, 2000 MAR p. 3562, Eff. 12/22/00; REP, 2014 MA…

42.18.121 PURPOSE; ADOPTION OF MONTANA REAPPRAISAL PLAN AND MANUALS; VALUATION CYCLES This rule pertains to the department's statutorily required reappraisal plan and related property classification and valuation manuals for each valuation cycle. The Montana Reappraisal Plan (Pla…

42.18.122 2017-2018 MONTANA REAPPRAISAL PLAN, APPRAISAL GUIDE, AND 2017-2018 MONTANA AGRICULTURAL LAND CLASSIFICATION MANUAL (REPEALED) Authorizing statute(s): 15-1-201, 15-7-111, MCA Implementing statute(s): 15-7-111, MCA History: NEW, 1996 MAR p. 3149, Eff. 12/6/96; TEMP, AMD, …

42.18.123 MANUALS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-111, MCA History: NEW, 1990 MAR p. 594, Eff. 3/30/90; AMD, 1992 MAR p. 2078, Eff. 9/11/92; AMD, 1993 MAR p. 160, Eff. 1/29/93; AMD, 1993 MAR p. 2127, Eff. 9/17/93; REP, 1996 MAR p. 31…

42.18.124 VALUATION PERIODS (REPEALED) Authorizing statute(s): 15-1-201, 15-7-111, MCA Implementing statute(s): 15-6-134, 15-7-103, 15-7-111, MCA History: NEW, 1993 MAR p. 2127, Eff. 9/17/93; AMD, 1996 MAR p. 3149, Eff. 12/6/96; TEMP, AMD, 1997 MAR p. 1593, Eff. 9/9/97; AMD, 2000…

42.18.125 EXTENSION OF TIME FOR LANDOWNERS TO RESPOND TO ACCESS NOTICES FROM DEPARTMENT Prior to November 30 of each year, the department shall publish in a newspaper of general circulation in each county a notice stating that the department may be entering private property for t…

42.18.126 PROGRESS REPORTING (REPEALED) Authorizing statute(s): 15-1-201, 15-7-111, MCA Implementing statute(s): 15-7-111, MCA History: NEW, 1990 MAR p. 594, Eff. 3/30/90; AMD, 1993 MAR p. 2127, Eff. 9/17/93; AMD, 1996 MAR p. 3149, Eff. 12/6/96; TEMP, AMD, 1997 MAR p. 1593, Eff. …

42.18.127 PROPERTY TAX FEE APPRAISAL REQUIREMENTS WHEN TAXPAYER DENIES THE DEPARTMENT ACCESS TO PROPERTY TO CONDUCT AN APPRAISAL AND/OR AUDIT For the department to consider a fee appraisal as an estimate of market value, as provided in 15-7-139, MCA, the appraisal must: be comple…

42.18.128 DEFINITIONS The following definitions apply to terms used in this subchapter: "Ancillary" means buildings of secondary importance in comparison to the primary residence including, but not limited to, garage and storage sheds. "CALP" means a computer assisted land pricin…

42.18.129 PERMISSION BY THE OWNER OR OWNER'S AGENT TO ENTER IMPROVEMENTS AND PERSONAL PROPERTY (REPEALED) Authorizing statute(s): 15-7-111, MCA Implementing statute(s): 15-7-139, MCA History: NEW, 2006 MAR p. 3101, Eff. 12/22/06; REP, 2018 MAR p. 2410, Eff. 1/1/19.

42.18.130 PURPOSE OF THE 2015 REAPPRAISAL PLAN (REPEALED) Authorizing statute(s): 15-1-201, 15-7-111, MCA Implementing statute(s): 15-7-111, 15-7-112, 15-9-101, MCA History: NEW, 2012 MAR p. 2641, Eff. 12/21/12; REP, 2014 MAR p. 2990, Eff. 12/12/14.

42.18.131 SPECIFIC OBJECTIVES OF THE 2015 REAPPRAISAL (REPEALED) Authorizing statute(s): 15-1-201, 15-7-111, MCA Implementing statute(s): 15-7-101, 15-7-111, 15-7-112, 15-9-101, MCA History: NEW, 2012 MAR p. 2641, Eff. 12/21/12; REP, 2014 MAR p. 2990, Eff. 12/12/14.

42.18.132 ADDITIONAL RULES TO SUPPLEMENT REAPPRAISAL PLAN (REPEALED) Authorizing statute(s): 15-1-201, 15-7-111, MCA Implementing statute(s): 15-7-111, 15-7-112, 15-9-101, MCA History: NEW, 2012 MAR p. 2641, Eff. 12/21/12; REP, 2015 MAR p. 2040, Eff. 11/13/15.

42.18.133 2015 MONTANA GENERAL REAPPRAISAL PLAN (REPEALED) Authorizing statute(s): 15-1-201, 15-7-111, MCA Implementing statute(s): 15-7-111, 15-7-112, 15-7-201, 15-9-101, 15-44-103, MCA History: NEW, 2012 MAR p. 2641, Eff. 12/21/12; REP, 2016 MAR p. 2339, Eff. 1/1/17.

42.18.134 2017-2018 RESIDENTIAL AND COMMERCIAL REAPPRAISAL (REPEALED) Authorizing statute(s): 15-1-201, 15-7-111, MCA Implementing statute(s): 15-7-111, 15-7-112, 15-7-201, 15-9-101, MCA History: NEW, 2012 MAR p. 2641, Eff. 12/21/12; AMD, 2014 MAR p. 2990, Eff. 12/12/14; AMD, 201…

42.18.135 2015 FOREST LAND REAPPRAISAL (REPEALED) Authorizing statute(s): 15-1-201, 15-7-111, MCA Implementing statute(s): 15-7-111, 15-7-112, 15-7-201, 15-9-101, 15-44-103, MCA History: NEW, 2012 MAR p. 2641, Eff. 12/21/12; AMD, 2014 MAR p. 2990, Eff. 12/12/14; AMD, 2016 MAR p. …

42.18.136 2017-2018 INDUSTRIAL PROPERTY REAPPRAISAL (REPEALED) Authorizing statute(s): 15-1-201, 15-7-111, MCA Implementing statute(s): 15-7-111, MCA History: NEW, 2012 MAR p. 2641, Eff. 12/21/12; AMD, 2014 MAR p. 2990, Eff. 12/12/14; AMD, 2016 MAR p. 2339, Eff. 1/1/17; REP, 2018…

42.18.137 2017-2018 AGRICULTURAL LAND REAPPRAISAL (REPEALED) Authorizing statute(s): 15-1-201, 15-7-111, MCA Implementing statute(s): 15-7-111, 15-7-112, 15-7-201, 15-9-101, MCA History: NEW, 2016 MAR p. 2339, Eff. 1/1/17; REP, 2018 MAR p. 2410, Eff. 1/1/19.

42.18.150 OFFICIAL RECORD FOR REAL AND PERSONAL PROPERTY The real property record and personal property record located in the Computer Assisted Mass Appraisal System (CAMAS) is the department's official record. The current year of the appraisal cycle and the latest version of the…

42.18.201 RESIDENTIAL PROPERTY CERTIFICATION REQUIREMENTS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-107, 15-7-111, MCA History: NEW, 1985 MAR p. 2018, Eff. 12/27/85; AMD, 1996 MAR p. 3149, Eff. 12/6/96; REP, 2000 MAR p. 3562, Eff. 12/22/00.…

42.18.202 COMMERCIAL PROPERTY CERTIFICATION REQUIREMENTS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-107, 15-7-111, MCA History: NEW, 1985 MAR p. 2018, Eff. 12/27/85; AMD, 1996 MAR p. 3149, Eff. 12/6/96; REP, 2000 MAR p. 3562, Eff. 12/22/00.

42.18.203 AGRICULTURAL PROPERTY CERTIFICATION REQUIREMENTS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-107, 15-7-111, MCA History: NEW, 1985 MAR p. 2018, Eff. 12/27/85; AMD, 1996 MAR p. 3149, Eff. 12/6/96; REP, 2000 MAR p. 3562, Eff. 12/22/00.…

42.18.204 INDUSTRIAL PROPERTY CERTIFICATION REQUIREMENTS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-7-107, 15-7-111, MCA History: NEW, 1985 MAR p. 2018, Eff. 12/27/85; REP, 2000 MAR p. 3562, Eff. 12/22/00.

42.18.205 DEFINITIONS The following definitions apply to this subchapter: "Agricultural appraiser" means a person who has completed the necessary training and is certified to appraise agricultural and forest property in Montana. "Agricultural land classification/appraisal (ALCA) …