Montana Administrative Code

42.21.121 UNPROCESSED AGRICULTURAL PRODUCTS ON THE FARM OR IN STORAGE, EXCEPT PERISHABLE FRUITS, VEGETABLES, LIVESTOCK, AND POULTRY (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-136, MCA, Eff. 12/31/72 History: AMD, Eff. 1/5/74; AMD, 1979 MAR p. 9…

42.21.122 LIVESTOCK (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-135, 15-6-136, 15-6-137, 15-6-138, 15-6-207, 15-24-921, 15-24-922, 15-24-925, MCA History: Eff. 12/31/72; AMD, Eff. 1/5/74; AMD, 1979 MAR p. 802, Eff. 7/27/79; AMD, 1981 MAR p. 523,…

42.21.123 FARM MACHINERY AND EQUIPMENT (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-135, 15-6-138, 15-6-202, 15-6-207, 15-6-219, 15-8-111, MCA History: Eff. 12/31/72; AMD, Eff. 1/5/74; AMD, Eff. 5/6/76; AMD, 1979 MAR p. 995, Eff. 8/31/79; AMD, 19…

42.21.124 PER CAPITA LIVESTOCK TAX REPORTING PROCEDURE (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-207, 15-24-921, 15-24-922, 15-24-925, MCA History: NEW, 1988 MAR p. 751, Eff. 4/15/88; AMD, 1989 MAR p. 613, Eff. 5/12/89; AMD, 1992 MAR p. 2394, …

42.21.125 BUSINESS EQUIPMENT (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-202, MCA History: NEW, 1999 MAR p. 2909, Eff. 12/17/99; AMD, 2002 MAR p. 3728, Eff. 12/27/02; AMD, 2009 MAR p. 2497, Eff. 12/25/09; REP, 2021 MAR p. 1802, Eff. 1/1/22.

42.21.131 HEAVY EQUIPMENT (REPEALED) Authorizing statute(s): 15-1-201,15-23-108, MCA Implementing statute(s): 15-6-135, 15-6-138, 15-6-202, 15-6-219, MCA History: Eff. 12/31/72; AMD, Eff. 1/5/74; AMD, 1980 MAR p. 1727, Eff. 6/27/80; AMD, 1981 MAR p. 93, Eff. 1/30/81; AMD, 1982 MA…

42.21.132 MINING EQUIPMENT (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-135, 15-6-138, MCA History: Eff. 12/31/72; AMD, 1980 MAR p. 1727, Eff. 6/27/80; AMD, 1981 MAR p. 316, Eff. 3/27/81; AMD, 1982 MAR p. 1270, Eff. 7/1/82; AMD, 1991 MAR p. 915, …

42.21.133 OIL FIELD MACHINERY AND SUPPLIES (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-140, MCA History: Eff. 12/31/72; AMD, Eff. 1/5/74; AMD, Eff. 5/6/76; AMD, 1979 MAR p. 1000, Eff. 8/31/79; AMD, 1979 MAR p. 1304, Eff. 10/26/79; REP, 1984 MAR …

42.21.134 FURNITURE AND FIXTURES USED IN COMMERCIAL ESTABLISHMENTS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-137, 15-6-139, 15-6-140, MCA History: NEW, Eff. 12/4/76; AMD, 1979 MAR p. 1394, Eff. 11/16/79; AMD, 1981 MAR p. 524, Eff. 5/29/81; REP…

42.21.135 STOCKS OF MERCHANDISE (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-136, 15-24-402, 15-24-403, MCA History: Eff. 12/31/72; AMD, Eff. 3/7/76; REP, 1983 MAR p. 1266, Eff. 9/16/83.

42.21.136 BILLBOARDS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-139, MCA History: Eff. 12/31/72; AMD, Eff. 1/5/74; AMD, 1979 MAR p. 989, Eff. 8/31/79; AMD, 1979 MAR p. 1304, Eff. 10/26/79; REP, 1983 MAR p. 1266, Eff. 9/16/83.

42.21.137 SEISMOGRAPH UNITS AND ALLIED EQUIPMENT (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-135, 15-6-138, 15-6-219, MCA History: NEW, 1984 MAR p. 2036, Eff. 12/28/84; AMD, 1986 MAR p. 2068, Eff. 12/27/86; AMD, 1988 MAR p. 747, Eff. 4/15/88; AM…

42.21.138 OIL AND GAS FIELD MACHINERY AND EQUIPMENT (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-135, 15-6-138, 15-6-213, 15-6-219, MCA History: NEW, 1984 MAR p. 2036, Eff. 12/28/84; AMD, 1985 MAR p. 2032, Eff. 12/27/85; AMD, 1986 MAR p. 2068, Ef…

42.21.139 WORK-OVER AND SERVICE RIGS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-135, 15-6-138, 15-6-219, MCA History: NEW, 1984 MAR p. 2036, Eff. 12/28/84; AMD, 1986 MAR p. 2068, Eff. 12/27/86; AMD, 1988 MAR p. 747, Eff. 4/15/88; AMD, 1989 MAR …

42.21.140 OIL DRILLING RIGS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-135, 15-6-138, 15-6-219, MCA History: NEW, 1984 MAR p. 2036, Eff. 12/28/84; AMD, 1986 MAR p. 2068, Eff. 12/27/86; AMD, 1988 MAR p. 747, Eff. 4/15/88; AMD, 1989 MAR p. 613, E…

42.21.151 LOCALLY ASSESSED CABLE TELEVISION SYSTEMS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-135, 15-6-138, 15-6-219, MCA History: Eff. 12/31/72; AMD, 1979 MAR p. 1001, Eff. 8/31/79; AMD, 1979 MAR p. 1304, Eff. 10/26/79; AMD, 1982 MAR p. 102,…

42.21.152 BOWLING ALLEYS (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-139, MCA History: Eff. 12/31/72; AMD, Eff. 1/5/74; AMD, 1979 MAR p. 991, Eff. 8/31/79; AMD, 1979 MAR p. 1304, Eff. 10/26/79; REP, 1983 MAR p. 1266, Eff. 9/16/83.

42.21.153 SKI LIFT EQUIPMENT (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-135, 15-6-138, 15-6-219, MCA History: NEW, Eff. 12/4/76; AMD, 1979 MAR p. 1010, Eff. 8/31/79; AMD, 1979 MAR p. 1304, Eff. 10/26/79; AMD, 1991 MAR p. 915, Eff. 6/14/91; AMD,…

42.21.154 ANNUAL VALUATION OF PERSONAL PROPERTY Except as provided in (5) and (7), personal property is valued annually using the cost approach to market value. The market value is determined by multiplying a trended depreciation percentage times the installed original cost of th…

42.21.155 PERSONAL PROPERTY CATEGORIES AND TRENDED DEPRECIATION METHODOLOGIES The department has established eight categories of personal property for determination of trend factors and depreciation, and trended depreciation schedules of four, five, ten, fifteen, or twenty years …

42.21.156 CATEGORIES (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-138, MCA History: NEW, 1982 MAR p. 1054, Eff. 6/14/82; AMD, 1985 MAR p. 2032, Eff. 12/27/85; AMD, 1989 MAR p. 613, Eff. 5/12/89; AMD, 1991 MAR p. 915, Eff. 6/14/91; AMD, 1996 MAR p…

42.21.157 PREPARATION OF TREND FACTOR SCHEDULES (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-6-138, MCA History: NEW, 1982 MAR p. 1052, Eff. 5/14/82; AMD, 1991 MAR p. 915, Eff. 6/14/91; AMD, 1992 MAR p. 2394, Eff. 10/30/92; AMD, 1999 MAR p. 309, Ef…

42.21.158 PERSONAL PROPERTY REPORTING REQUIREMENTS A taxpayer having property in the state of Montana on January 1 of each tax year, must complete the statement as provided in 15-8-301, MCA, by submitting a completed personal property reporting form. The statement must provide pe…

42.21.159 PROPERTY AUDITS AND REVIEWS The department may conduct audits and reviews of commercial property. These audits and reviews will be performed in order to implement 15-8-104, MCA. For purposes of audits and reviews, the department may utilize information supplied by the S…

42.21.160 DEFINITIONS For purposes of this chapter the following definitions apply: "Affiliated entity" has the meaning given the term in ARM 42.21.158. "Aggregate" means the total sum of all class eight assets owned, claimed, possessed, controlled, or managed directly or indirec…

42.21.161 PERSONAL PROPERTY TAXABLE SITUS The taxable situs for personal property shall be the levy district in which it is located on January 1 of the year of assessment. If taxable personal property is moved from one county to another and the county in which it is located on Ja…

42.21.162 PERSONAL PROPERTY TAXATION DATES In compliance with 15-8-201 and 15-8-301, MCA, all personal property subject to taxation shall be taxed to the owner or person in control or possession of the property as of midnight on January 1 of each tax year provided the personal pr…

42.21.163 PERSONAL PROPERTY TAX REFUND A person removing personal property, except motor vehicles under Title 61, MCA, from the state before the end of the calendar year of assessment may apply for a refund of property tax paid. Application must be made with the county commission…

42.21.164 REQUEST FOR REVIEW (REPEALED) Authorizing statute(s): 15-1-201, MCA Implementing statute(s): 15-8-111, MCA History: NEW, 1991 MAR p. 2043, Eff. 11/1/91; REP, 1993 MAR p. 2972, Eff. 12/10/93.

42.21.165 LIVESTOCK REPORTING AND PER CAPITA FEE PAYMENT A livestock owner or the livestock owner's agent must submit a livestock reporting form, electronically or in writing, to the department no later than March 1 annually. The reporting form required in (1) must list the lives…

42.21.301 VALUATION PROCEDURE (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 61-3-506, MCA Implementing statute(s): Sec. 15-8-202, MCA History: TEMP, NEW, 1987 MAR p. 1646, Eff. 9/25/87; AMD, 1989 MAR p. 613, Eff. 5/12/89; AMD, 1991 MAR p. 915, Eff. 6/14/91; AMD,…

42.21.302 VEHICLES LISTED IN THE GUIDES (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 61-3-506, MCA Implementing statute(s): Sec. 15-8-202, MCA History: TEMP, NEW, 1987 MAR p. 1646, Eff. 9/25/87; AMD, 1989 MAR p. 613, Eff. 5/12/89; AMD, 1991 MAR p. 915, Eff. 6/1…

42.21.303 VEHICLES PREVIOUSLY REGISTERED THAT ARE "SUBSEQUENTLY NOT LISTED" IN THE GUIDES (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 61-3-506, MCA Implementing statute(s): Sec. 15-8-202, MCA History: TEMP, NEW, 1987 MAR p. 1646, Eff. 9/25/87; AMD, 1989 MAR p.…

42.21.304 VEHICLES NEVER LISTED IN THE GUIDES (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 61-3-506, MCA Implementing statute(s): Sec. 15-8-202, MCA History: TEMP, NEW, 1987 MAR p. 1646, Eff. 9/25/87; AMD, 1989 MAR p. 613, Eff. 5/12/89; AMD, 1991 MAR p. 915, Ef…

42.21.305 TRENDED DEPRECIATION SCHEDULES (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 61-3-506, MCA Implementing statute(s): Sec. 15-8-202, MCA History: TEMP, NEW, 1987 MAR p. 1646, Eff. 9/25/87; AMD, 1989 MAR p. 613, Eff. 5/12/89; AMD, 1991 MAR p. 915, Eff. 6/…

42.21.306 MINIMUM VALUE (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 61-3-506, MCA Implementing statute(s): Sec. 15-8-202, MCA History: TEMP, NEW, 1987 MAR p. 1646, Eff. 9/25/87; REP, 1991 MAR p. 915, Eff. 6/14/91.

42.21.307 BASE VALUE ADJUSTMENTS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 61-3-506, MCA Implementing statute(s): Sec. 15-8-202, MCA History: TEMP, NEW, 1987 MAR p. 1646, Eff. 9/25/87; AMD, 1991 MAR p. 915, Eff. 6/14/91; REP, 1997 MAR p. 2297, Eff. 12/16/97.…

42.21.308 VEHICLE AGE DETERMINATION (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 61-3-506, MCA Implementing statute(s): Sec. 15-8-202, MCA History: TEMP, NEW, 1987 MAR p. 1646, Eff. 9/25/87; REP, 1997 MAR p. 2297, Eff. 12/16/97.

42.21.309 PAYMENT OF THE NEW CAR SALES TAX AND THE AD VALOREM TAX (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 61-3-506, MCA Implementing statute(s): Sec. 15-8-202, MCA History: TEMP, NEW, 1987 MAR p. 1646, Eff. 9/25/87; REP, 1996 MAR p. 1174, Eff. 4/26/96.