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 of Montana and the rulemaking process at MTRules.Org.

Administrative Rules of Montana

Department of Revenue Rules

ARM Title 42 – Revenue as published through March 31, 2019.

Rulemaking Notices Archive

The department’s current and previous rulemaking notices are available at MTRules.org.

To access rulemaking notices, go to MTRules.Org and search for 42 in the “Search by Notice Number” field located in the lower, right-hand corner.

Get Notification on Rulemaking Actions

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Past Rules Hearings

DateHearing Name
Friday, August 26, 2022MAR 42-1061 - Pertaining to Montana Education Savings Plans (529 Plans)
Friday, August 26, 2022MAR 42-1060 - Rule Hearing Pertaining to a Waste Management Process Revision
Friday, August 26, 2022MAR 42-1055 - Rule Hearing Pertaining to Tribal Government Applications for Temporary Property Tax Exemptions.
Tuesday, August 16, 2022Public Hearing on MAR 42-1059
Tuesday, August 16, 2022Public Hearing on MAR 42-1058
Monday, August 15, 2022Public Hearing on MAR 42-1057
Monday, August 15, 2022Public Hearing on MAR 42-1056
Monday, August 15, 2022Public Hearing on MAR 42-1054
Friday, August 12, 2022Public Hearing on MAR 42-1052 Proposal
Monday, July 18, 2022Rule Hearing for MAR 42-1053 - Pertaining to Montana Marijuana Regulation and Taxation Act Post-Legislative Rules Revisions and Contested Case Rules Updates
Wednesday, June 22, 2022Rule Hearing for MAR 42-1046 - Pertaining to Department Procedures Involving Penalties Against Alcoholic Beverage Licenses
Monday, May 9, 2022Rule Hearing for MAR 42-1051 - Pertaining to Licensed Premises Proximity Requirements to Places of Worship or Schools
Monday, May 9, 2022Rule Hearing for MAR 42-1050 - Pertaining to Eliminated Tax Credits
Monday, May 9, 2022Rule Hearing for MAR 42-1049 - Pertaining to Department Processing and Remittance of Local-Option Marijuana Excise Tax Collections to Localities
Tuesday, March 22, 2022Rule Hearing - Pertaining to Marijuana and Marijuana Product Packaging and Labeling Application and Approval Process
Monday, December 13, 2021Rule Hearing: Pertaining to Lodging Facility Sales and Use Taxes and Rental Vehicle Sales and Use Taxes
Tuesday, November 30, 2021Rule Hearing: Pertaining to Medical Marijuana Program Rules and the Implementation of the Montana Marijuana Regulation and Taxation Act
Tuesday, November 30, 2021Rule Hearing: Pertaining to the Implementation of Compliance and Enforcement Requirements of the Montana Marijuana Regulation and Taxation Act and Local-Option Marijuana Excise Taxation
Monday, November 29, 2021Rule Hearing Pertaining to Innovative Educational Program Donations to School Districts and Student Scholarship Organization (SSO)
Thursday, November 18, 2021MAR 42-1039 - Pertaining to Debtor Appeals of Department Collections
Tuesday, November 16, 2021Rule Hearing: Pertaining to the implementation of the Montana Marijuana Regulation and Taxation Act
Thursday, November 4, 2021Rule Hearing - Pertaining to 2022 Personal Property Depreciation Schedules and Trend Tables
Friday, August 13, 2021Rule Hearing: Pertaining to Marijuana Provider Canopy Tier Size Increases and Limitations on Advertising
Friday, August 13, 2021Rule Proposal Hearing: Pertaining to General Rules Revisions for the Montana Medical Marijuana Program (MMP)
Monday, February 15, 2021Rulemaking Action Comment Period Ends for MAR 42-1029
Monday, January 11, 2021Hearing Request and Comment Deadline for MAR 42-1028
Monday, December 14, 2020Rule Hearing pertaining to Montana Achieve a Better Life Experience (ABLE) Program Accounts
Monday, November 16, 2020Rule Hearing: Pertaining to Trended Depreciation Schedules for Valuing Personal Property
Friday, October 30, 2020Rule Hearing: Pertaining to updates to the Montana Reappraisal Plan and Classification and Valuation Manuals
Friday, May 8, 2020Rule Hearing Pertaining to the Montana Economic Development Industry Advancement Act (MEDIAA)
Wednesday, May 6, 2020Rule Hearing Pertaining to Approval of Licensee Without Premises and Concession Agreements
Wednesday, January 22, 2020Rule Hearing Pertaining to Net Operating Loss Carryback and Water's Edge Rule Revisions
Wednesday, January 22, 2020Rule Hearing Pertaining to Limited All-Beverages Licenses for Continuing Care Retirement Communities
Wednesday, January 22, 2020Rule Hearing Pertaining to Resort Areas, Resort Determinations, and Resort Licenses
Friday, January 3, 2020Rule Hearing Pertaining to Mobile Home Exemption Ownership Determination
Friday, January 3, 2020Rule Hearing Pertaining to Agricultural Land Valuation
Friday, December 13, 2019Rule Hearing Pertaining to Statutory Deadlines for Request for Informal Classification and Appraisal Reviews
Thursday, December 5, 2019Rule Hearing Pertaining to Specialty and Unique Crops
Wednesday, December 4, 2019Rule Hearing Pertaining to Competitive Bidding Processes for Retail All-Beverage Licenses
Tuesday, December 3, 2019Rule Hearing Pertaining to Form MW-4, Wage Withholding Exemptions, and Tax Treatment of Interest on Certain Government Obligations
Tuesday, December 3, 2019Rule Hearing Pertaining to Property Tax Assistance Program (PTAP) and Montana Disabled Veterans (MDV) Property Tax Assistance Program
Wednesday, November 13, 2019Rule Hearing Pertaining to Trended Depreciation Schedules for Valuing Personal Property
Friday, November 8, 2019Rule Hearing Pertaining to Beer Wholesaler and Table Wine Distributor Limited Delivery Exceptions
Tuesday, October 15, 2019Rule Hearing Pertaining to Access Control Systems (ACS)
Monday, September 30, 2019Rule Hearing: Implementing a Point-based Penalty System
Monday, September 30, 2019Rule Hearing: Implementing Legislative Changes to Table Wine, Hard Cider, and Sacramental Wine Tax Requirements