Department of Revenue - State of Montana

Chapter 1 - Organizational Rules

Chapter 2 - General Department Rules

Sub-Chapter 1 - Procedural Rules
Sub-Chapter 2 - Taxpayer or License Lists
Sub-Chapter 3 - Public Participation
Sub-Chapter 4 - Small Businesses
Sub-Chapter 5 - Partial Payments
- pg 42-257 - SOA Appeal Process Flow Chart
Sub-Chapter 6 - Tax Assessment Review
Sub-Chapter 7 - Public Access
Sub-Chapter 8 - Ethics Rules

Chapter 3 - Waiver of Penalty and Interest Rules

Sub-Chapter 1 - Waiver of Penalty and Interest

Chapter 4 - Tax Credits

Sub-Chapter 1 - Individual - Tax Credits for Alternative Energy Systems
Sub-Chapter 2 - Individual - Energy Conservation Installation Credit
Sub-Chapter 3 - Individual - Residential Property Tax Credit for the Elderly
Sub-Chapter 4 - Individual - Credit Allowed Resident Taxpayers for Income Taxes Imposed by Foreign States and Countries
Sub-Chapter 5 - Individual - Capital Gain Credit
Sub-Chapter 6 - Individual - Rural Physician's Credit
Sub-Chapter 7 - Individual - 2007 Property Tax Credit
Sub-Chapter 16 - Corporation - New and Expanded Industry Credit
Sub-Chapter 17 - Temporary Emergency Lodging
Sub-Chapter 25 - Individual and Corporation - Biodiesel and Biolubricant Tax Credit
Sub-Chapter 26 - Individual and Corporation - Recycle Credit Against Individual and Corporation License Taxes
Sub-Chapter 27 - Individual and Corporation - Qualified Endowment
Sub-Chapter 28 - Individual and Corporation - Employee Disability Health Insurance
Sub-Chapter 29 - Individual and Corporation - Historic Property Preservation
Sub-Chapter 30 - Individual and Corporation - Infrastructure Users Fee
Sub-Chapter 31 - Individual and Corporation - Contractor Gross Receipt
Sub-Chapter 32 - Individual and Corporation - Qualified Research Credit
Sub-Chapter 33 - Movie and Television Industry and Related Media - Tax Credits
Sub-Chapter 41 - Individual, Corporation and Property - Alternative Energy Production

Chapter 5 - Filing and Remittance

Sub-Chapter 1 - State Debt Collection Service
Sub-Chapter 2 - Electronic Funds

Chapter 6 - Investigations and Enforcement, Child Support

All rules were transferred to the Department of SRS, now titled Department of Public Health and Human Safety in 1989.

Look in Title 37 for the rules pertaining to Child Support Enforcement.

Chapter 7 - Investigations and Enforcement, Video Draw Poker Machines

All rules were transferred to the Department of Commerce in 1987.

Look in Title 23 for the rules pertaining to Video Draw Poker Machines.

Chapter 8 - Board of Review

Sub-Chapter 1 - One-Stop Licensing

Chapter 9 - Pass-Through Entities

Sub-Chapter 1 - General
Sub-Chapter 2 - Composite Returns
Sub-Chapter 3 - Partnerships
Sub-Chapter 4 - S-Corporations
Sub-Chapter 5 - Disregarded Entities

Chapter 11 - State Liquor Stores and Vendors

Sub-Chapter 1 - General Provisions
Sub-Chapter 2 - Liquor Vendors
Sub-Chapter 3 - Operating Liquor Stores
Sub-Chapter 4 - Purchasing and Distribution

Chapter 12 - State Liquor Stores and Vendors

Sub-Chapter 1 - License Application
Sub-Chapter 2 - License, Transfer, Suspension, and Revocation
Sub-Chapter 3 - Special Licenses and Permits
Sub-Chapter 4 - Restaurant Beer/Wine License Lottery Process

Chapter 13 - Regulation of Licenses

Sub-Chapter 1 - General Regulations
Sub-Chapter 2 - Labeling and Advertising
Sub-Chapter 3 - Storage Requirements
Sub-Chapter 4 - Wine
Sub-Chapter 5 - Drive-up Windows
Sub-Chapter 6 - Small Breweries
Sub-Chapter 7 - Brewery Taxes
Sub-Chapter 8 - Distilleries

Chapter 14 - Lodging Facility Use Tax

Sub-Chapter 1 - General Provisions

Chapter 15 - General Provisions and Preparation of Tax Returns

Sub-Chapter 1 - General Provisions
Sub-Chapter 2 - Montana Additions and Subtractions
Sub-Chapter 3 - Tax Returns
Sub-Chapter 4 - Personal and Dependent Exemptions
Sub-Chapter 5 - Deductions
Sub-Chapter 6 - Medical Savings Accounts
Sub-Chapter 7 - Composite Returns
Sub-Chapter 8 - Family Education Savings Act
Sub-Chapter 9 - First Time Home Buyers Credits

Chapter 16 - Payment of Tax and Treatment of Nonresidents

Sub-Chapter 1 - Payment of Taxes
Sub-Chapter 2-10 - Reserved
Sub-Chapter 11 - Treatment of Nonresidents
Sub-Chapter 12 - Nonresident Allocations and Apportionment of Income

Chapter 17 - Business Tax

Sub-Chapter 1 - General Withholding
Sub-Chapter 2 - Withholding and Unemployment Insurance
Sub-Chapter 3 - Estimated Tax Payments
Sub-Chapter 4 - Old Fund Liability Tax
Sub Chapter 5 - Unemployment Insurance
Sub-Chapter 6 - Mineral Royalty Withholding

Chapter 18 - Montana Appraisal Plan

Sub-Chapter 1 - General Provisions
Sub-Chapter 2 - Certification Requirements

Chapter 19 - General Property Tax Provisions

Sub-Chapter 1 - General Provisions
Sub-Chapter 2 - Income and Property Tax Relief
Sub-Chapter 3 - Tax Levy Limits
Sub-Chapter 4 - Low Income Property
Sub-Chapter 5 - Disabled Veteran's Tax Exemptions
Sub-Chapter 6 - Multiple Undivided Ownerships
Sub-Chapter 7-10 - Reserved
Sub-Chapter 11 - Energy Related Tax Incentives
Sub-Chapter 12 - New Industrial Property
Sub-Chapter 13 - Tax Sale Certificates

Chapter 20 - Real Property

Sub-Chapter 1 - Valuation of Real Property
Sub-Chapter 2 - Realty Transfers
Sub-Chapter 3 - Nonproductive Patented Mining Claims
Sub-Chapter 4 - Sales Assessment Ratio - Real Property Values
Sub-Chapter 5 - Phase-In Valuation
Sub-Chapter 6 - Agricultural Land
Sub-Chapter 7 - Forest Land
Sub-Chapter 8 - Property Tax Refund - 2006
Sub-Chapter 9 - Privately Owned Sanitary Landfills

Chapter 21 - Personal Property

Sub-Chapter 1 - Market Value of Personal Property
Sub-Chapter 2 - Classification of Mining Claims
Sub-Chapter 3 - Light Vehicles and Motorcycles
Sub-Chapter 4-10 - Reserved
Sub-Chapter 11 - Freeport Merchandise

Chapter 22 - Centrally Assessed Property

Sub-Chapter 1 - Centrally Assessed Companies
Sub-Chapter 2 - Wholesale Energy Transaction Tax
Sub-Chapter 3-10 - Reserved
Sub-Chapter 11 - Net Proceeds Tax on Miscellaneous Mines
Sub-Chapter 12 - Net Proceeds Tax on Oil and Gas Productions
Sub-Chapter 13 - Market Value of Industrial Property
Sub-Chapter 14 - Class Four Property
Sub-Chapter 15-20 - Reserved
Sub-Chapter 21 - Gross Proceeds Tax on Coal Production

Chapter 23 - Corporation License Tax, General

Sub-Chapter 1 - General Provisions
Sub-Chapter 2 - Tax Accounting
Sub-Chapter 3 - Returns
Sub-Chapter 4 - Deductions
Sub-Chapter 5 - Tax Credits
Sub-Chapter 6 - Payment of Taxes
Sub-Chapter 7 - Limited Liability Companies

Chapter 24 - Corporation License Tax, Special

Sub-Chapter 1 - Small Business Corporation
Sub-Chapter 2 - Financial Institutions

Chapter 25 - Natural Resource Taxes

Sub-Chapter 1 - Metalliferous Mines Tax
Sub-Chapter 2 - Metal Mines Tax
Sub-Chapter 3-4 - Reserved
Sub-Chapter 5 - Gross Proceeds Tax on Coal Production
Sub-Chapter 6-9 - Reserved
Sub-Chapter 10 - Net Proceeds New Production Tax
Sub-Chapter 11 - Net Proceeds Tax on Miscellaneous Mines
Sub-Chapter 12 - Severance Tax - Stripper Well & New Stripper Well Incentives
Sub-Chapter 13 - Severance Taxation and Tertiary Production
Sub-Chapter 14 - Severance Taxation - Local Governments
Sub-Chapter 15 - Reserved
Sub-Chapter 16 - Electrical Energy Production Tax
Sub-Chapter 17 - Coal Consumption Tax Credit
Sub-Chapter 18 - Oil land Gas

Chapter 26 - Corporation Multistate Activities

Sub-Chapter 1 - General Provisions
Sub-Chapter 2 - Income Allocation and Apportionment
Sub-Chapter 3 - Water's-edge
Sub-Chapter 4 - Special Rules Related to Installment Sales
Sub-Chapter 5 - Public Law 86-272
Sub-Chapter 6 - Railroads
Sub-Chapter 7 - Trucking
Sub-Chapter 8 - Airlines
Sub-Chapter 9 - Special Rules for Construction Contracts
Sub-Chapter 10 - Publishing Companies - Apportionment
Sub-Chapter 11 - Television and Radio Broadcasting

Chapter 27 - Motor Fuels

Motor Fuels - Gasoline Tax All rules were transferred to the Department of Transportation in 1992. Look in Title 18 for the rules pertaining to motor fuels taxes.

Chapter 28 - Motor Fuels, Other Fuels

All rules were transferred to the Department of Transportation in 1992. Look in Title 18 for the rules pertaining to motor fuels taxes.

Chapter 29 - Universal System Benefits Programs

Sub-Chapter 1 - Review Process

Chapter 31 - Miscellaneous Tax, Commercial Activities

Sub-Chapter 1 - Cigarettes
Sub-Chapter 2 - Tobacco Products Other Than Cigarettes
Sub-Chapter 3 - Credit Limitations for Tobacco Products
Sub-Chapter 4 - Emergency Telephone Service
Sub-Chapter 5 - Telephone License and Telecommunication Excise Tax
Sub-Chapter 6 - Universal Access Fund Surcharge
Sub-Chapter 7 - Tobacco
Sub-Chapter 8 - Nursing Facilities
Sub-Chapter 9 - Public Service Commission and Consumer Council
Sub-Chapter 10 - Hospital Utilization
Sub-Chapter 21 - Public Contractors

Chapter 32 - Natural Resource Taxes

Sub-Chapter 1 - Resource Indemnity Trust Tax

Chapter 34 - Dangerous Drug Tax

All rules were replaced in 1995 when the legislature repealed the law.

Chapter 35 - Inheritance and Estate Tax

Sub-Chapter 1 - General Provisions
Sub-Chapter 2 - Property Transfers Subject to Tax
Sub-Chapter 3 - Imposition of Inheritance Tax
Sub-Chapter 4 - Estate Tax
Sub-Chapter 5 - Alternate Valuation

Chapter 36 - Inheritance and Estate Tax

Sub-Chapter 1 - Tax Rates
Sub-Chapter 2 - Exemptions
Sub-Chapter 3 - Payment of Tax
Sub-Chapter 4 - Procedure for Probate Estates
Sub-Chapter 5 - Procedure for Nonprobate Estates
Sub-Chapter 6 - Deferred Payment, Closely-held Business Interest

Chapter 38 - Abandoned Property

Sub-Chapter 1 - General Provisions
Sub-Chapter 2 - Disposition of Abandoned Property