Martin Luther King Jr. Day
All department offices and locations will be closed in observance of Martin Luther King Jr. Day.
Fourth Quarter Consumer Counsel Fee, Public Service Regulation Fee, And Wholesale Energy Tax Due
Fourth Quarter Tax Returns are due for: Consumer Counsel Fee (CCT) Public Service Commission Fee (PSR) Wholesale Energy Transaction (WET) Tax Filing and Payment Options TransAction Portal (TAP) ACH Credit payment 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
Fourth Quarter Natural Resource Production Taxes Due
Fourth Quarter production tax returns and payments due for: Micaceous Mines Cement & Gypsum Production Electrical Energy Producers 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
Fourth Quarter Coal Severance Tax
Fourth Quarter production tax returns and payments due for Coal Severance Tax.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
Fourth Quarter Miscellaneous Tax Returns and Payments Due
Fourth quarter returns and payments due for: Lodging Facilities Sales & Use Tax (LFT) Rental Vehicle Tax (RVT) Nursing Facility Utilization Fee (NFBT) Intermediate Care Facility Utilization Fee (ICFUF) Emergency Telephone System Fee (911) TDD Telecommunications Service Fee (TDD) Reporting and Payment Options TransAction Portal (TAP) ACH Credit Payment Using the reporting and payment form: ... Fourth Quarter Miscellaneous Tax Returns and Payments Due
Livestock Reports and Payments Due
Livestock reports and payments are due March 1. Owners can report and pay online through the department’s TransAction Portal. Livestock owners must report what they owned as of February 1, 2025. If you reported last year but no longer own livestock, you still need to submit a reporting form to let us know your livestock count ... Livestock Reports and Payments Due
Rules Hearing – MAR Notice No. 2025-5.1 – Amendment of ARM 42.2.511, 42.22.105, and 42.22.107 pertaining to the implementation of Senate Bill 54 (2023)(SB 54) and revisions to centrally assessed property rules
DOR Mitchell Building 125 N. Roberts, Helena, MT, United StatesMAR Notice No. 2025-5.1 – Amendment of ARM 42.2.511, 42.22.105, and 42.22.107 pertaining to the implementation of Senate Bill 54 (2023)(SB 54) and revisions to centrally assessed property 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
Rulemaking Notice of Amendment – MAR Notice No. 2025-7.1 – Amendment of ARM 42.20.105(3) to correct an errant inclusion of text during the MAR Notice No. 42-1083 rulemaking process (effective 10/5/2024)
MAR Notice No. 2025-7.1 - Amendment of ARM 42.20.105(3) to correct an errant inclusion of text during the MAR Notice No. 42-1083 rulemaking process (effective 10/5/2024)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
Rulemaking Notice of Amendment – MAR Notice No. 2025-21.1 – Amendment of ARM 42.20.675(3) to update agricultural productivity value for bushels of spring wheat for the 2025-2026 reappraisal cycle
MAR Notice No. 2025-5.1 – Amendment of ARM 42.2.511, 42.22.105, and 42.22.107 pertaining to the implementation of Senate Bill 54 (2023)(SB 54) and revisions to centrally assessed property 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
Rules Hearing for MAR Notice No. 2025-42.1 – Amendment of ARM 42.20.454 to lessen certain procedural burdens for a property owner during an informal classification and appraisal review and clarify department processes for it to consider sale price as an indication of market value for the owner’s property
DOR Mitchell Building 125 N. Roberts, Helena, MT, United StatesMAR Notice No. 2025-42.1 – Amendment of ARM 42.20.454 to lessen certain procedural burdens for a property owner during an informal classification and appraisal review and clarify department processes for it to consider sale price as an indication of market value for the owner's 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