Tax Credits
Notices Notices Adoption Notice (PDF, 12 KB) Proposal Notice (PDF, 84 KB) Impact Determination (PDF, 24 KB) The comment period has ended for this rulemaking proposal.
Government
Employer Apprenticeship Tax Credit
Notices Notices Adoption Notice (PDF, 13 KB) Proposal Notice (PDF, 24 KB) Impact Determination (PDF, 17 KB) The comment period has ended for this rulemaking proposal.
Coal Valuation for Coal Gross Proceeds and Coal Severance Tax on Coal Production
Notices Notices Adoption Notice (PDF, 40 KB) Proposal Notice (PDF, 56 KB) Impact Determination (PDF, 24 KB) The comment period has ended for this rulemaking proposal.
Property Tax Assistance Programs
Notices Notices Adoption Notice (PDF, 20 KB) Proposal Notice (PDF, 48 KB) Impact Determination (PDF, 21 KB) The comment period has ended for this rulemaking proposal.
Land Classification, Natural Disaster Reduction, Forest Land Eligibility
Notices Notices Adoption Notice (PDF, 22 KB) Proposal Notice (PDF, 56 KB) Impact Determination (PDF, 21 KB) The comment period has ended for this rulemaking proposal.
Taxpayer Advocate
To provide citizens the information and assistance they need to resolve issues when normal communication channels or administrative remedies are unsuccessful. To work meaningfully with citizens by delivering professional, efficient, ... Taxpayer Advocate
Calculating the Elderly Homeowner/Renter Tax Credit
Notices Notices Adoption Notice (PDF, 16 KB) Proposal Notice (PDF, 36 KB) Impact Determination (PDF, 18 KB) The comment period has ended for this rulemaking proposal.
Income Tax Rules – Pass-through Entities
Notices Notices Adoption Notice (PDF, 10 KB) Proposal Notice (PDF, 37 KB) Impact Determination (PDF, 21 KB) The comment period has ended for this rulemaking proposal.
Classification and Appraisal Review Deadlines, Consideration of Sales Price and Fee Appraisals
Notices Notices Adoption Notices (PDF, 20 KB) Proposal Notice (PDF, 60 KB) Impact Determination (PDF, 17 KB) The comment period has ended for this rulemaking proposal.
PTAP, Exemptions, County Notifications, and Condo/Townhome Valuation
Notices Notices Adoption Notice (PDF, 16 KB) Proposal Notice (PDF, 45 KB) Impact Determination (PDF, 21 KB) The comment period has ended for this rulemaking proposal.
Conditions for Operating a Brewer, Production Threshold, and Beer Reporting Requirements
Notices Notices Adoption Notice (PDF, 26 KB) Proposal Notice (PDF, 26 KB) Impact Determination (PDF, 18 KB) The comment period has ended for this rulemaking proposal.
Reporting Suspected Fraud
We are committed to the fair administration of the tax laws of this state. This means taxpayers should pay no more and no less than they owe the state of ... Reporting Suspected Fraud
Request a Copy of Your Fraudulent Return
If you are the victim of identity theft, you may need a copy of any fraudulent returns filed under your name. We can provide you with a copy. We will redact ... Request a Copy of Your Fraudulent Return
Identity Theft
Attention Montana Residents: If you have been the victim of identity theft, please contact the Montana Department of Justice, Office of Consumer Protection: Helena (406) 444-4500 Toll Free 1 (800) ... Identity Theft
Identity Verification Letters
If you received an identity verification letter, your return has been flagged for verification. Flagged returns must be verified before we can finish processing your refund. You don't need to ... Identity Verification Letters
Information Disclosure and Power of Attorney
Quick Information Related Forms and Links: Power of Attorney Authorization to Disclose Information (Form POA) TransAction Portal (TAP) Your tax records are confidential. We can't give your tax information to ... Information Disclosure and Power of Attorney
Taxpayer Protection
Don't Fall for Scams! Learn about how we protect you, your identity, your information, and your refund or find the information you need if you've been the victim of identity ... Taxpayer Protection
Frivolous Tax Positions
The information provided on this page, including the relevant legal authorities cited, is not intended to provide an exhaustive list of frivolous tax arguments. Merely because a frivolous argument is ... Frivolous Tax Positions
Administrative Rules
Administrative rules are agency regulations and standards used to implement, interpret, or set policy. Rules can also describe an agency's organization, procedures, or practices. Learn more about the Administrative Rules ... Rule Hearing: Pertaining to Trended Depreciation Schedules for Valuing Personal Property
Agricultural Land Valuation Advisory Committee
The Agricultural Land Valuation Advisory Committee makes recommendations on valuing Montana’s agricultural property. The governor appoints committee members and one committee member must also be a staff member from the Montana ... Agricultural Land Valuation Advisory Committee
Forest Land Taxation Advisory Committee
The Forest Land Taxation Advisory Committee must be appointed and convened no later than July 1 of the year that is two years prior to the first year of the ... Forest Land Taxation Advisory Committee
Revenue Interim Committee
The Revenue Interim Committee is a 12-member, joint bipartisan committee of the Legislature that meets between legislative sessions. It has administrative rule review, draft legislation review, program evaluation, and monitoring ... Revenue Interim Committee
Legislative Reports
SessionYearReportDownload 652017Regular Legislative Session SummaryPDF, 2 MB 642015Regular Legislative Session SummaryPDF, 758 KB 632013Regular Legislative Session SummaryPDF, 436 KB 632013Taxpayer Impacts of 2013 SB 282PDF, 10 KB 632013Taxpayer Impacts of ... Legislative Reports
Biennial Reports
The Biennial Report provides detailed information on the duties carried out by the Montana Department of Revenue. We provide the report to the governor and state legislature every other year, ... Biennial Reports
Government Resources
Government Resources Administrative Rules Revenue Interim Committee Agricultural Land Committee Forest Land Taxation Advisory Committee Entitlement Share Payments Tax Increment Financing (TIF) American Rescue Plan Act