Upcoming Events and Proposed Rule Changes

Subjects Approved for Development

In addition to the subjects shown below, the department is conducting its biennial review of all department rules. During that review, additional subjects may be identified and will be added to this list as quickly as possible.

Business and Income Taxes:
- Abandoned Property
- Bad Debt Transfers
- Confidentiality of Records
- Health Insurance Credit
- Lodging Facilities Use Tax
- Rental Vehicle Tax
- Tax Credits - Chapter 4
  - Alternative energy systems
  - Capital gains
  - Recycle tax incentives
- Pass-thru Entities - Chapter 9
  - Publicly traded partnerships
- Individual Income Taxes - Chapter 15
  - Innocent spouse provisions
  - Indexing of Federal AGI threshold and exclusion amounts
  - Reporting Capital Gains and Losses
  - Estates and Trusts
- Withholding and estimated payments for businesses - Chapter 17
Director's Office:
- Taxpayer's Assistance
Property Assessment Division:
- Extended Property Tax Assistance (EPTAP)
- Forest Land Valuation
- Agricultural Land Valuation
- Coal Severance
Liquor:
- Chapter 12 - Liquor Licenses and Permits
- Chapter 13 - Registration of Licenses

Notice of Proposed Rulemaking

The department has filed with the Secretary of State the following proposed administrative rules. In an on-going effort to interact with and inform the public of rulemaking matters, the department appreciates your comments on the rule notices shown below.

Questions and comments should be directed to:

Cleo Anderson
Montana Department of Revenue
PO Box 7701
Helena, MT 59604-7701
Fax: (406) 444-3696
E-mail: canderson@mt.gov