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

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

Other Resources

Past Rules Hearings

DateHearing NameComment DeadlineRelated Documents
Tuesday, November 26, 2024Rules Hearing for MAR Notice No. 42-1089pro – pertaining to 2025 Personal Property Depreciation Schedules and Trend TablesDecember 2, 2024, 5:00 pmProposal Notice (PDF, 106.67 KB)
Tuesday, November 26, 2024Rules Hearing for MAR Notice No. 42-1085pro – pertaining to updates of the Montana Reappraisal Plan and Classification and Valuation ManualsDecember 2, 2024, 5:00 pmProposal Notice (PDF, 98.75 KB)
Wednesday, September 4, 2024Rules Hearing for MAR Notice No. 42-1084pro – pertaining to the implementation of Senate Bill 3 (2023), revising forest land taxation laws, revising and clarifying Form AB-26 processes, and revising and clarifying forest land natural disaster property tax assistance processesSeptember 11, 2024, 5:00 pm
Wednesday, September 4, 2024Rules Hearing for MAR Notice No. 42-1083pro – pertaining to the valuation of condominiums or townhomesSeptember 11, 2024, 5:00 pm
Monday, August 19, 2024Rules Hearing for MAR Notice No. 42-1082pro – pertaining to the simplification of processing tax clearance certificatesAugust 26, 2024, 5:00 pm
Monday, August 19, 2024Rules Hearing for MAR Notice No. 42-1081pro – pertaining to withholding and estimated income tax payments and the department’s implementation of Senate Bill 399 (2021), Senate Bill 121 (2023), and House Bill 447 (2023)August 26, 2024, 5:00 pm
Monday, July 29, 2024Rules Hearing For MAR Notice No. 42-1079pro – pertaining to the department’s implementation of Senate Bill 399 (2021), House Bill 191 (2021), and Senate Bill 506 (2023)August 5, 2024, 5:00 pm
Monday, July 1, 2024Rules Hearing For MAR Notice No. 42-1078pro – pertaining to the valuation of commercial propertiesJuly 8, 2024, 5:00 pm
Tuesday, June 18, 2024Rules Hearing For MAR Notice No. 42-1071pro – pertaining to revised marijuana sampling protocols and quality assurance testing requirementsJuly 1, 2024, 5:00 pm
Tuesday, June 4, 2024Rules Hearing For MAR Notice No. 42-1076pro – pertaining to the implementation of alcoholic beverage legislation enacted by the 68th Montana LegislatureJune 17, 2024, 5:00 pm
Tuesday, May 21, 2024Rules Hearing For MAR Notice No. 42-1077pro – pertaining to Tax Haven Corporation Water’s Edge Filing Requirements to Implement Senate Bill 246 (2023)May 28, 2024, 5:00 pmProposal Notice (PDF, 69.78 KB)
Friday, March 1, 2024Proposal Notice: MAR Notice No. 42-1075pro – pertaining to beer and wine tax reporting changes to implement HB 124 and SB 20 (2023)March 11, 2024, 5:00 pmProposal Notice (PDF, 109.0 KB)
Friday, January 19, 2024Proposal Notice: MAR Notice No. 42-1073 – pertaining to packaging and labeling of marijuana; marijuana wholesaling; and marijuana advertisingJanuary 22, 2024
Thursday, January 18, 2024Proposal Notice: MAR Notice No. 42-1070 – pertaining to Industrial PropertyJanuary 22, 2024Proposal Notice (PDF, 89.34 KB)
Thursday, January 18, 2024Proposal Notice: MAR Notice No. 42-1072 – pertaining to implementation of House Bills 128, 903, and 948 (2023), and revising requirements applicable to chemical, infused product, and mechanical manufacturers of marijuanaJanuary 22, 2024
Monday, November 27, 2023Rules Hearing For MAR 42-1069pro – Pertaining To 2024 Personal Property Depreciation Schedules and Trend TablesDecember 4, 2023Proposal Notice (PDF, 86.2 KB)
Monday, November 27, 2023Rules Hearing For MAR 42-1068pro – Pertaining To Residential Property Tax Assistance Program ImprovementsDecember 4, 2023Proposal Notice (PDF, 112.0 KB)
Friday, September 8, 2023Proposal Notice: MAR 42-1067pro – pertaining to property tax abatements for gray water systems.October 10, 2023Proposal Notice (PDF, 59.5 KB)
Monday, November 28, 2022Rule Hearing for MAR 42-1065 – Pertaining to 2023 Personal Property Depreciation Schedules and Trend TablesDecember 5, 2022
Monday, November 28, 2022Rule Hearing for MAR 42-1064 – Pertaining to Revisions to Railroad Income Apportionment FactorsDecember 5, 2022Proposal Notice (PDF, 83.3 KB)
Monday, November 28, 2022Rule Hearing for MAR 42-1063 – Pertaining to Agricultural Commodity Prices and ValuesDecember 5, 2022Proposal Notice (PDF, 74.7 KB)
Monday, November 28, 2022Rule Hearing for MAR 42-1062 – Pertaining to updates of the Montana Reappraisal Plan and Classification and Valuation ManualsDecember 5, 2022
Friday, August 26, 2022MAR 42-1061 – Pertaining to Montana Education Savings Plans (529 Plans)September 6, 2022Proposal Notice (PDF, 75.7 KB)
Friday, August 26, 2022MAR 42-1055 – Rule Hearing Pertaining to Tribal Government Applications for Temporary Property Tax Exemptions.September 6, 2022Proposal Notice (PDF, 94.6 KB)
Tuesday, August 16, 2022Public Hearing on MAR 42-1059 – Pertaining to the authorization of marijuana dispensary customer loyalty programs

August 23, 2022Proposal Notice (PDF, 76.7 KB)
Tuesday, August 16, 2022Public Hearing on MAR 42-1058 – Pertaining to the creation of additional canopy license tiers for marijuana cultivatorsAugust 23, 2022Proposal Notice (PDF, 80.6 KB)
Monday, August 15, 2022Public Hearing on MAR 42-1057 – Pertaining to the extension of deadlines for a taxpayer to appeal an audit determination or a final determinationAugust 22, 2022Proposal Notice (PDF, 80.6 KB)
Monday, August 15, 2022Public Hearing on MAR 42-1056 – Pertaining to adopting the Multistate Tax Commission’s Model Statute for Reporting Adjustments to Federal Taxable Income and Federal Partnership Audit AdjustmentsAugust 22, 2022Proposal Notice (PDF, 79.5 KB)
Monday, August 15, 2022Public Hearing on MAR 42-1054 – Pertaining to property tax exemption process revisionsAugust 22, 2022Proposal Notice (PDF, 140.9 KB)
Friday, August 12, 2022Public Hearing on MAR 42-1052 – Pertaining to department implementation of legislation for House Bills 157, 226, 525, 705 and Senate Bill 320 enacted by the 2021 Montana LegislatureAugust 22, 2022Proposal Notice (PDF, 389.9 KB)
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 UpdatesJuly 25, 2022Proposal Notice (PDF, 128.4 KB)
Wednesday, June 22, 2022Rule Hearing for MAR 42-1046 – Pertaining to Department Procedures Involving Penalties Against Alcoholic Beverage LicensesJune 30, 2022Proposal Notice (PDF, 91.6 KB)
Monday, May 9, 2022Rule Hearing for MAR 42-1049 – Pertaining to Department Processing and Remittance of Local-Option Marijuana Excise Tax Collections to LocalitiesMay 16, 2022Proposal Notice (PDF, 85.8 KB)
Monday, May 9, 2022Rule Hearing for MAR 42-1050 – Pertaining to Eliminated Tax CreditsMay 16, 2022Proposal Notice (PDF, 87.2 KB)
Tuesday, March 22, 2022Rule Hearing for MAR 42-1048 – Pertaining to Marijuana and Marijuana Product Packaging and Labeling Application and Approval ProcessApril 4, 2022Proposal Notice (PDF, 88.2 KB)
Tuesday, November 30, 2021Rule Hearing for MAR 42-1040 – Pertaining to the Implementation of Compliance and Enforcement Requirements of the Montana Marijuana Regulation and Taxation Act and Local-Option Marijuana Excise TaxationDecember 6, 2021Proposal Notice (PDF, 205.1 KB)
Tuesday, November 30, 2021Rule Hearing for MAR 42-1042 – Pertaining to Medical Marijuana Program Rules and the Implementation of the Montana Marijuana Regulation and Taxation ActDecember 6, 2021Proposal Notice (PDF, 196.0 KB)
Monday, November 29, 2021Rule Hearing for MAR 42-1041adp – Rule Hearing Pertaining to Innovative Educational Program Donations to School Districts and Student Scholarship Organization -Proposal Notice (PDF, 86.5 KB)
Tuesday, November 16, 2021Rule Hearing for MAR 42-1033 – Pertaining to the implementation of the Montana Marijuana Regulation and Taxation Act-
Thursday, November 4, 2021Rule Hearing for MAR 42-1038 – Pertaining to 2022 Personal Property Depreciation Schedules and Trend TablesNovember 8, 2021
Friday, August 13, 2021Rule Hearing for MAR Notice No. 42-1032 – Pertaining to Marijuana Provider Canopy Tier Size Increases and Limitations on Advertising-
Monday, February 15, 2021Rule Hearing for MAR Notice No. 42-1029 – Pertaining to common carrier reporting of alcoholic beverage shipments-
Monday, December 14, 2020Rule Hearing for MAR Notice No. 42-1026 – Pertaining to Montana Achieving a Better Life Experience (ABLE) program accounts and family education plan savings accounts-
Monday, November 16, 2020Rule Hearing for MAR Notice No. 42-1025 – Pertaining to trended depreciation schedules for valuing personal property.-