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

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

Get notifications when the department takes rulemaking actions by subscribing to our newsletter.

Department of Revenue Red Tape Portal now available.

The Red Tape Portal lets you see identified red tape in department rules and provide comments and feedback.

Learn more in our DOR Service Portal

Past Rules Hearings

DateHearing Name
Monday, November 28, 2022Rule Hearing for MAR 42-1064 - Pertaining to Revisions to Railroad Income Apportionment Factors