Montana Administrative Code

42.19.301 CLARIFICATION OF EXCEPTION TO TAX LEVY LIMIT (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 15-10-401, 15-10-402, 15-10-411, and 15-10-412, MCA History: NEW, 1988 MAR p. 396, Eff. 2/26/88; REP, 1990 MAR p. 1713, Eff. 8/31/…

42.19.401 PROPERTY TAX ASSISTANCE PROGRAM (PTAP), MONTANA DISABLED VETERAN (MDV) PROPERTY TAX ASSISTANCE PROGRAM, AND DISABLED FIRST RESPONDER (DFR) PROPERTY TAX ASSISTANCE PROGRAM; APPLICATION PROCESS; DETERMINATIONS; PROGRAM COMPLIANCE A qualifying applicant, as defined in ARM …

42.19.402 INFLATION ADJUSTMENT FOR THE PROPERTY TAX ASSISTANCE PROGRAM (PTAP), MONTANA DISABLED VETERAN (MDV) PROPERTY TAX ASSISTANCE PROGRAM, AND DISABLED FIRST RESPONDER (DFR) PROPERTY TAX ASSISTANCE PROGRAM Sections 15-6-301, 15-6-302, 15-6-305,15-6-311, 15-6-312, and 15-6-314…

42.19.403 MONTANA DISABLED VETERAN (MDV) PROPERTY TAX ASSISTANCE PROGRAM (REPEALED) Authorizing statute(s): 15-1-201, 15-6-302, MCA Implementing statute(s): 15-6-301, 15-6-302, 15-6-311, 15-6-312, MCA History: NEW, 1988 MAR p. 737, Eff. 4/15/88; AMD, 1996 MAR p. 3150, Eff. 12/6/9…

42.19.404 INFLATION ADJUSTMENT FOR MONTANA DISABLED VETERAN (MDV) PROPERTY TAX ASSISTANCE PROGRAM (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-301, 15-6-311, MCA History: NEW, 2003 MAR p. 1886, Eff. 8/29/03; AMD, 2004 MAR p. 490, Eff. 2/27/04; AM…

42.19.405 DEFINITIONS The following definitions apply to rules in this subchapter. "Head of household" means a taxpayer who meets the head of household standard for federal income tax purposes. "Percentage reduction" means the amount by which the property tax rate is reduced base…

42.19.406 EXTENDED PROPERTY TAX ASSISTANCE PROGRAM (EPTAP) (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-193, MCA History: NEW, 2003 MAR p. 1886, Eff. 8/29/03; AMD, 2004 MAR p. 490, Eff. 2/27/04; AMD, 2009 MAR p. 1685, Eff. 9/25/09; AMD, 2011 MAR …

42.19.407 INTANGIBLE LAND VALUE PROPERTY TAX ASSISTANCE PROGRAM FOR RESIDENTIAL PROPERTY Property owners whomeet the requirements of the intangible land value property tax assistance program,provided in 15-6-240, MCA, mayapply for assistanceon the department'sform at http://www.m…

42.19.502 EXEMPTIONS INVOLVING AN OWNERSHIP TEST A tribal member who owns vehicles and other personal property in whole or in part is subject to the provisions of this rule. The following requirements apply to tribal personal property in order to meet the ownership test: The exem…

42.19.506 EXEMPTIONS INVOLVING A USE TEST For property tax exemptions which require a use test, the following criteria apply: the applicant must state the actual or proposed use of the property in the form of an affidavit or letter; the applicant shall provide supporting document…

42.19.601 NOTIFICATION OF CLASSIFICATION AND APPRAISAL TO OWNERS OF MULTIPLE UNDIVIDED OWNERSHIPS If the owners of a parcel of real property held in multiple undivided ownership, prior to April 30, 2001, designated more than one recipient of the notice of assessment, or did not s…

42.2.1001 DEFINITIONS The following definitions apply to terms used in this subchapter: "Complaint" means a taxpayer's allegation of improper or abusive behavior by an employee of the department. "Office of Dispute Resolution (ODR)" means the department's dispute resolution offic…

42.2.1002 PURPOSE Section 15-1-223, MCA, creates within the Department of Revenue, the Office of Taxpayer Assistance (OTA). The OTA has five major purposes which are to: assist taxpayers with problems and provide easily understandable tax information related to: instructions and …

42.2.1003 PROCEDURE The OTA is independent of the department's divisions and reports directly to the director. The OTA intercedes on a priority basis on behalf of taxpayers when the department's normal procedures and communications with taxpayers break down, especially concerning…

42.2.101 MODEL PROCEDURAL RULES The Department of Revenue adopts and incorporates by reference the model procedural rules, as amended, promulgated by the Attorney General. The model procedural rules may be found in Title 1, chapter 3, of the Administrative Rules of Montana. Autho…

42.2.102 INTRODUCTION A person taking or wishing to take a particular action may be unsure whether a department rule or statute applies to that action. Section 2-4-501 , MCA, provides a person the opportunity to petition the department for a declaratory ruling as to the applicabi…

42.2.103 CONTENT OF PETITION A petition for declaratory ruling must be typewritten or printed. The petition must include: the name and address of petitioner; detailed statement of the facts upon which petitioner requests the department to base its declaratory ruling; sufficient f…

42.2.104 ACCEPTANCE OR DENIAL OF A PETITION FOR A DECLARATORY RULING Upon receipt of a petition, the department will make its best effort to either accept or deny the petition within 60 days of receipt of the petition. If the petition is accepted, the department will notify the p…

42.2.105 RECORD OF DECLARATORY RULING The record in a declaratory ruling proceeding shall include: the petition; a statement of matters officially noticed; if for good cause shown the department has held hearings on the petition, a stenographic record of the proceedings when requ…

42.2.106 EFFECT A declaratory ruling is binding between the department and petitioner concerning the set of facts presented in the petition. Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 2-4-501, MCA History: NEW, 2000 MAR p. 1340, Eff. 5/26/00.

42.2.115 FINAL AGENCY DECISIONS (REPEALED) Authorizing statute(s): 15-1-217, 16-1-303, MCA Implementing statute(s): 2-4-621, 2-4-623, 2-4-631, 2-15-112, 2-15-1302, 15-2-302, 16-1-302, 16-4-411, MCA History: NEW, 2003 MAR p. 487, Eff. 3/14/03; REP, 2007 MAR p. 477, Eff. 4/13/07.…

42.2.201 RESTRICTION ON USE OF TAXPAYER OR LICENSEE LISTS (REPEALED) Authorizing statute(s): 15-1-201, 16-1-303, 16-10-104, 16-11-103, MCA Implementing statute(s): 2-6-106, MCA History: Eff. 12/31/72; REP, 1992 MAR p. 2077, Eff. 9/11/92.

42.2.202 DEFINITIONS The following definitions apply to terms found in this subchapter: "Contact person" means the department representative designated to answer questions regarding the information contained in the administrative summons. "Interested person" means the taxpayer to…

42.2.203 ADMINISTRATIVE SUMMONS Section 15-1-301 , MCA, authorizes the department to summon witnesses to appear and give evidence and produce documents and records. The statute also provides for taking the depositions of witnesses on notice to the interested party if necessary. T…

42.2.204 ISSUANCE OF AN ADMINISTRATIVE SUMMONS An administrative summons issued under the authority of 15-1-301 , MCA, will be issued by the director or the director's designee. Financial institutions may, at their discretion, designate a specific office where service of administ…

42.2.205 PROCESS TO QUASH AN ADMINISTRATIVE SUMMONS Interested persons served with notice of an administrative summons may begin a proceeding to quash the summons in either the district court in the county in which the person resides or in the district court of the first judicial…

42.2.206 PROCESS TO INTERVENE An interested person may attend a deposition and may intervene in any proceeding the department initiates to enforce the summons and such person is bound by the decision in such proceeding whether or not the person intervenes. Any person entitled to …

42.2.207 ENFORCEMENT OF ADMINISTRATIVE SUMMONS In case of disobedience of any summons issued and served under the rules of this subchapter or of the refusal of any witness to testify as to any material matter with regard to which the witness may be interrogated in a proceeding be…

42.2.301 OPEN MEETINGS All meetings of the department shall be open to the public subject to the provisions of 2-3-203.htm" target="MCA" style="text-decoration:none">2-3-203 , MCA. Authorizing statute(s): 15-1-201, 16-1-303, 16-10-104, 16-11-103, MCA Implementing statute(s): 2-3-…

42.2.302 REQUESTS FOR INFORMATION Citizens desiring information about anything mentioned in these rules or about anything concerning the department and public participation should contact the Department of Revenue, P.O. Box 5805, Helena, Montana 59604-5805, or visit the departmen…

42.2.303 APPOINTMENTS WITH DIRECTOR, DEPUTY DIRECTOR, OR DIVISION ADMINISTRATORS Any individual or group of individuals may make appointments to meet with the director, the deputy director, or division administrators regarding any matter of concern to those individuals and under …

42.2.304 DEFINITIONS The terms used by the department are, in great part, defined in Titles 15, 16, 39, and 72, MCA. In addition to these statutory definitions, the following definitions apply to ARM Title 42, unless context of a particular chapter or rule provides otherwise: "Am…

42.2.305 AVAILABILITY AND RETENTION OF TAXPAYER RECORDS Unless otherwise provided by law, all taxpayers who are required to maintain records shall make such records available to the department during normal business hours. In this regard, the department, or its duly authorized ag…

42.2.306 PENALTY AND INTEREST (REPEALED) Authorizing statute(s): 15-1-201, 15-1-216, 16-10-104, 16-11-103, MCA Implementing statute(s): 15-1-206, 15-1-207, 15-1-216, 15-1-701, 15-1-708, 15-30-2512, 16-1-409, 16-1-411, 16-11-143, MCA History: NEW, 2000 MAR p. 3557, Eff. 12/22/00; …

42.2.307 ACCOUNTING METHODS The taxpayer's method of accounting must be the method of accounting for federal income tax purposes. If the taxpayer's accounting method is changed for federal income tax purposes, the accounting method for Montana income tax purposes is automatically…

42.2.308 NONRESIDENT CALCULATION OF MONTANA SOURCE INCOME REALIZED AND RECOGNIZED WHEN MONTANA PROPERTY IS RELINQUISHED AS PART OF A SECTION 1031 EXCHANGE Gain realized on the transfer of Montana real or tangible personal property retains its Montana source income character and m…

42.2.309 VOLUNTARY DISCLOSURE (REPEALED) Authorizing statute(s): 15-1-201, 15-1-211, 15-30-305, MCA Implementing statute(s): 15-1-206, 15-30-101, 15-30-105, 15-30-142, 15-30-304, MCA History: NEW, 2006 MAR p. 921, Eff. 4/7/06; REP, 2008 MAR p. 340, Eff. 2/15/08.

42.2.310 VOLUNTARY DISCLOSURE PROGRAM FOR NONFILING TAXPAYERS The voluntary disclosure program allows qualified entities and individuals, and qualified shareholders, and partners of qualified pass-through entities to disclose their tax liabilities voluntarily and settle their tax…

42.2.311 PUBLIC PARTICIPATION Public participation is encouraged and assisted to the fullest extent practicable. Participation must be consistent with other requirements of state law and the rights and requirements of personal privacy. The major objectives of such participation i…

42.2.312 ACTIONS CONSIDERED TO BE OF SIGNIFICANT PUBLIC INTEREST The following will be considered action of significant public interest to require notice and opportunity for public participation in the decision-making process: the adoption, amendment, or repeal of any regulation,…

42.2.313 NOTICE AND MEANS FOR PUBLIC PARTICIPATION If it is determined that significant public interest is involved, one or more of the following steps, as applicable, shall be taken to assist public participation in the decision-making process: a proceeding or hearing is held in…

42.2.316 ALTERNATIVE COUNTY BUSINESS OFFICE HOURS (REPEALED) Authorizing statute(s): 2-16-117, 15-1-201, MCA Implementing statute(s): 2-16-117, MCA History: NEW, 2013 MAR p. 2168, Eff. 11/15/13; AMD, 2016 MAR p. 1863, Eff. 10/15/16; AMD and TRANS, from ARM 42.2.705, 2017 MAR p. 3…

42.2.320 INTEGRATED REVENUE INFORMATION SYSTEM (IRIS) ADMINISTRATIVE FEE (REPEALED) Authorizing statute(s): 15-1-141, MCA Implementing statute(s): 15-1-141, 17-5-2001, MCA History: NEW, 2003 MAR p. 1885, Eff. 8/29/03; REP, 2008 MAR p. 340, Eff. 2/15/08.

42.2.321 DEPARTMENT PROGRAMS RELATED TO PUBLIC PARTICIPATION The department shall develop procedures that outline the elements stated in ARM 42.2.322 through 42.2.325. The exact mechanism and extent of activity may vary in relation to available resources, public response, and the…

42.2.322 INFORMATIONAL MATERIALS To assist the public in participating in the department's decision-making process, the department shall provide continuing policy, program, and technical information at the earliest practicable times and at places easily accessible to interested o…

42.2.323 PUBLIC ASSISTANCE The department shall develop procedures for providing technical and informational assistance to concerned groups and individuals. Authorizing statute(s): 2-4-201, 15-1-201, 16-1-303, 16-10-104, 16-11-103, MCA Implementing statute(s): 2-3-101, 2-3-102, 2…

42.2.324 NOTIFICATION OF INTERESTED PERSONS The department shall maintain lists of interested persons and organizations who request information such as the information listed in ARM 42.2.322. This shall be in addition to the lists required by the Montana Administrative Procedure …

42.2.325 ACCESS TO INFORMATION The department files, other than those files required by law to be closed, are open to public inspection in accordance with established department policy. These files are located at various department offices in Montana. Copies of specific documents…