Montana Administrative Code

42.36.205 TREATMENT OF PROPERTY WITH SITUS BOTH WITHIN AND OUTSIDE MONTANA (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-16-311 through 72-16-313, 72-16-316, and 72-16-318, MCA History: NEW, Eff. 7/5/75; AMD, 1978 …

42.36.211 APPLICATION OF EXEMPTIONS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-16-313, MCA History: NEW, Eff. 7/5/75; AMD, 1978 MAR p. 80, Eff. 2/24/78; AMD, 1979 MAR p. 1550, Eff. 12/14/79; AMD, 1993 MAR p. 281…

42.36.212 EXEMPTION AMOUNTS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-16-313, MCA History: NEW, Eff. 7/5/75; AMD, 1978 MAR p. 80, Eff. 2/24/78; AMD, 1979 MAR p. 1550, Eff. 12/14/79; AMD, 1996 MAR p. 1181, Eff. …

42.36.213 EXEMPTION AMOUNTS ON OR AFTER JULY 1, 1965 , AND PRIOR TO JULY 1, 1969 (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-16-313, MCA History: NEW, Eff. 7/5/75; AMD, 1978 MAR p. 80, Eff. 2/24/78; AMD, 1979 MAR…

42.36.214 EXEMPTION AMOUNTS ON OR AFTER JULY 1, 1969 , AND PRIOR TO JULY 1, 1974 (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-16-313, MCA History: NEW, Eff. 7/5/75; AMD, 1978 MAR p. 80, Eff. 2/24/78; AMD, 1979 MAR…

42.36.215 EXEMPTION AMOUNTS ON JULY 1, 1974 , AND PRIOR TO JULY 1, 1977 (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-16-313, MCA History: NEW, Eff. 7/5/75; AMD, 1978 MAR p. 80, Eff. 2/24/78; AMD, 1979 MAR p. 1550,…

42.36.216 EXEMPTION AMOUNTS ON OR AFTER JULY 1, 1977 , AND PRIOR TO JANUARY 1, 1979 (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-16-313, MCA History: NEW, Eff. 7/5/75; AMD, 1978 MAR p. 80, Eff. 2/24/78; AMD, 1979 …

42.36.217 EXEMPTION AMOUNTS ON OR AFTER JANUARY 1, 1979 (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-16-313, MCA History: NEW, Eff. 7/5/75; AMD, 1978 MAR p. 80, Eff. 2/24/78; AMD, 1979 MAR p. 1550, Eff. 12/14/79; …

42.36.218 EXEMPTION AMOUNTS ON OR AFTER JANUARY 1, 1981 (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201, MCA Implementing statute(s): Sec. 72-16-313 and 72-16-321, MCA History: NEW, 1983 MAR p. 18, Eff. 1/14/83; REP, 1996 MAR p. 1181, Eff. 4/26/96.

42.36.301 DUE DATE -- LIEN (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-16-431, 72-16-432, and 72-16-438, MCA History: NEW, 1978 MAR p. 79, Eff. 2/24/78; REP, 2003 MAR p. 2765, Eff. 12/12/03.

42.36.311 DEFERRAL OF TAX (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-16-438, MCA History: NEW, 1978 MAR p. 79, Eff. 2/24/78; REP, 2003 MAR p. 2765, Eff. 12/12/03.

42.36.312 REQUEST FOR DEFERRAL -- FORM (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-16-438, MCA History: NEW, 1978 MAR p. 79, Eff. 2/24/78; AMD, 1983 MAR p. 18, Eff. 1/14/83; REP, 2003 MAR p. 2765, Eff. 12/12/03.…

42.36.313 TIME FOR MAKING REQUEST (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-16-438, MCA History: NEW, 1978 MAR p. 79, Eff. 2/24/78; AMD, 1983 MAR p. 18, Eff. 1/14/83; REP, 2003 MAR p. 2765, Eff. 12/12/03.

42.36.314 LENGTH OF DEFERRAL -- CONDITIONS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-16-438, MCA History: NEW, 1978 MAR p. 79, Eff. 2/24/78; REP, 2003 MAR p. 2765, Eff. 12/12/03.

42.36.315 INTEREST ON DEFERRED PAYMENTS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-16-438, MCA History: NEW, 1978 MAR p. 79, Eff. 2/24/78; REP, 2003 MAR p. 2765, Eff. 12/12/03.

42.36.401 SUBMISSION OF DOCUMENTS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-16-201, 72-16-207, and 72-16-401, MCA History: NEW, Eff. 7/5/75; AMD, 1979 MAR p. 1550, Eff. 12/14/79; AMD, 1983 MAR p. 18, Eff. 1/14/…

42.36.402 INFORMATION REQUESTS BY DEPARTMENT (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-16-201, 72-16-207, and 72-16-401, MCA History: NEW, Eff. 7/5/75; AMD, 1979 MAR p. 1550, Eff. 12/14/79; REP, 2003 MAR p. 276…

42.36.403 INVENTORY AND APPRAISAL (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-3-607, 72-16-201, and 72-16-207, MCA History: NEW, Eff. 7/5/75; REP, 2003 MAR p. 2765, Eff. 12/12/03.

42.36.404 DESCRIPTION OF NONSPECIFIED PROPERTY (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-3-607, 72-16-201, and 72-16-207, MCA History: NEW, Eff. 7/5/75; AMD, 1996 MAR p. 1181, Eff. 4/26/96; REP, 2003 MAR p. 276…

42.36.405 DESCRIPTION OF REAL ESTATE (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-3-607, 72-16-201, and 72-16-207, MCA History: NEW, Eff. 7/5/75; AMD, 1996 MAR p. 1181, Eff. 4/26/96; REP, 2003 MAR p. 2765, Eff. 12…

42.36.406 DESCRIPTION OF STOCKS AND BONDS (Is Hereby Repealed) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-3-607, 72-16-201, and 72-16-207, MCA History: NEW, Eff. 7/5/75; AMD, 1996 MAR p. 1181, Eff. 4/26/96; REP, 2003 MAR p. 2765, Eff…

42.36.407 DESCRIPTION OF PROMISSORY NOTES (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-3-607, 72-16-201, and 72-16-207, MCA History: NEW, Eff. 7/5/75; AMD, 1996 MAR p. 1181, Eff. 4/26/96; REP, 2003 MAR p. 2765, Ef…

42.36.408 DESCRIPTION OF CONTRACTS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-3-607, 72-16-201, and 72-16-207, MCA History: NEW, Eff. 7/5/75; AMD, 1996 MAR p. 1181, Eff. 4/26/96; REP, 2003 MAR p. 2765, Eff. 12/1…

42.36.501 SUBMISSION OF DOCUMENTS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-16-502 and 72-16-503, MCA History: NEW, Eff. 7/5/75; AMD, 1978 MAR p. 81, Eff. 2/24/78; AMD, 1983 MAR p. 18, Eff. 1/14/83; AMD, 1996 M…

42.36.502 INFORMATION REQUESTS BY DEPARTMENT (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-16-201, 72-16-207, and 72-16-401, MCA History: NEW, Eff. 7/5/75; AMD, 1996 MAR p. 1181, Eff. 4/26/96; REP, 2003 MAR p. 2765…

42.36.601 TIME AND MANNER OF ELECTION (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-16-452, MCA History: NEW, 1983 MAR p. 20, Eff. 1/14/83; REP, 2003 MAR p. 2765, Eff. 12/12/03.

42.36.602 TREATMENT OF DEFICIENCIES (Is Hereby Repealed.) Authorizing statute(s): . 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-16-459, 72-16-462, and 72-16-463, MCA History: NEW, 1983 MAR p. 20, Eff. 1/14/83; REP, 2003 MAR p. 2765, Eff. 12/12/03.

42.36.603 PROTECTIVE ELECTION (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-1-201 and 72-16-201, MCA Implementing statute(s): Sec. 72-16-438 and 72-16-452, MCA History: NEW, 1983 MAR p. 20, Eff. 1/14/83; REP, 2003 MAR p. 2765, Eff. 12/12/03.

42.38.101 PURPOSE The Uniform Unclaimed Property Act provides that property presumed abandoned under the act shall be delivered to and taken into custody by the Department of Revenue. The department shall protect the unknown owners by returning property delivered to the departmen…

42.38.102 APPLICABILITY The Uniform Unclaimed Property Act primarily relates to money and most other kinds of intangible property, but may apply to tangible personal property such as the contents of a safe deposit box, a collateral deposit box, or personal property held in escrow…

42.38.103 DEFINITIONS The following definitions apply to this chapter: "Finder" means an individual, company, or corporation that locates owners of unclaimed property and assists them in retrieving the property for a fee or commission. "Holder" has the meaning given in 70-9-802, …

42.38.201 PRESUMPTION OF ABANDONMENT -- EXCEPTION Property in the possession of a holder that is presumed abandoned under the act must be reported and delivered to the department as abandoned property. Property held by a fiduciary is presumed abandoned unless the owner has, withi…

42.38.202 COMMENCEMENT OF ABANDONMENT PERIOD (Is Hereby Repealed.) Authorizing statute(s): Sec. 70-9-105, MCA Implementing statute(s): Sec. 70-9-101 through 70-9-316, MCA History: Eff. 12/31/72; AMD, Eff. 7/5/75; AMD, 1979 MAR p. 1552, Eff. 12/14/79; REP, 1992 MAR p. 2570, Eff. 1…

42.38.204 DEFINITIONS (REPEALED) Authorizing statute(s): 70-9-828, MCA Implementing statute(s): 70-9-802, MCA History: NEW, 1992 MAR p. 2570, Eff. 11/26/92; AMD, 1998 MAR p. 2511, Eff. 9/11/98; AMD, 2012 MAR p. 1000, Eff. 5/11/12; REP, 2015 MAR p. 2036, Eff. 11/13/15.

42.38.205 SERVICE CHARGES (Is Hereby Repealed.) Authorizing statute(s): Sec. 70-9-105, MCA Implementing statute(s): Sec. 70-9-303, MCA History: NEW, 1992 MAR p. 2570, Eff. 11/26/92; REP, 1998 MAR p. 2511, Eff. 9/11/98.

42.38.208 RURAL ELECTRIC OR TELEPHONE COOPERATIVES - DETERMINATION OF UNCLAIMED PROPERTY EXEMPT FROM ESCHEATMENT Unclaimed patronage refunds of a rural electric or telephone cooperative are not presumed abandoned under 70-9-803, MCA, if the cooperative, upon the action of the boa…

42.38.209 NONUTILITY COOPERATIVES - DETERMINATION OF UNCLAIMED PROPERTY EXEMPT FROM ESCHEATMENT Unclaimed shares in a nonutility cooperative are not presumed abandoned under 70-9-803, MCA, if the cooperative, upon the action of the board of trustees: maintains the unclaimed share…

42.38.220 PRESUMPTION OF OWNERSHIP It shall be presumed that the stock book of a corporation shows the owner of the stock certificate or other certificate of ownership of the corporation and the amount of ownership interest in the corporation. Presumption of ownership of other in…

42.38.305 CLAIMS FOR RECOVERY OF PROPERTY DELIVERED TO STATE The owner of property which has been delivered to the Department of Revenue as abandoned property must claim the property or the proceeds of the property on forms supplied by the department. No claim may be filed for pr…

42.38.310 CLAIMS OF PROPERTY BY FINDERS Claims for abandoned property submitted by a finder must include: a properly completed claim form as prescribed by the department, bearing the notarized signature of the claimant; and an original signed power of attorney, or written agreeme…

42.39.101 PURPOSE (REPEALED) Authorizing statute(s): 50-46-344, MCA Implementing statute(s): 50-46-301, 50-46-303, MCA History: NEW, 2018 MAR p. 321, Eff. 4/10/18; TRANS, from 37.107.102, 2021 MAR p. 765, Eff. 7/2/21; REP, 2021 MAR p. 1147, Eff. 9/11/21.

42.39.102 DEFINITIONS The following definitions apply to this chapter: "Act" means the Marijuana Regulation and Taxation Act, codified at 16-12-101, MCA, et. seq. "Authorized employee" means: an employee of the department who has received written authorization from the department…

42.39.103 PROOF OF MONTANA RESIDENCY (REPEALED) Authorizing statute(s): 50-46-344, MCA Implementing statute(s): 50-46-303, 50-46-308, 50-46-311, MCA History: NEW, 2018 MAR p. 321, Eff. 4/10/18; AMD, 2020 MAR p. 914, Eff. 5/16/20; TRANS, from ARM 37.107.105, 2021 MAR p. 765, Eff. …

42.39.104 LICENSE, APPLICATION, AND RENEWAL FEES Initial licensure and renewal fees for the following license types and endorsements are: Two-year marijuana transporter license:$10,000. Combined-use marijuana license:$7,500. Marijuana testing laboratory license:$5,000 per license…

42.39.105 GENERAL LICENSEE REQUIREMENTS A licensee must ensure that all employees wear a department-issued worker permit in a clearly visible manner on the outermost layer of clothing while working on behalf of the licensee.A licensee is responsible for the security of all mariju…

42.39.106 REGISTERED CARDHOLDER APPLICATION PROCESS An applicant must be a resident of the State of Montana. All applications must be completed on forms provided by the department. A complete application must include the required fee, statements, and forms required in the applica…

42.39.107 LICENSE AND ENDORSEMENT APPLICATION PROCESS An applicant must be a resident of the State of Montana. All applications must be completed on forms provided by the department. Licenses expire one year from the date of issuance, except for marijuana transporter licenses whi…