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

Past Rules Hearings

DateHearing Name
Tuesday, June 18, 2024Rules Hearing For MAR Notice No. 42-1071pro – pertaining to revised marijuana sampling protocols and quality assurance testing requirements
Tuesday, June 4, 2024Rules Hearing For MAR Notice No. 42-1076pro – pertaining to the implementation of alcoholic beverage legislation enacted by the 68th Montana Legislature
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)
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)
Friday, January 19, 2024Proposal Notice: MAR Notice No. 42-1073 – pertaining to packaging and labeling of marijuana; marijuana wholesaling; and marijuana advertising
Thursday, January 18, 2024Proposal Notice: MAR Notice No. 42-1070 – pertaining to Industrial Property
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 marijuana
Monday, November 27, 2023Rules Hearing For MAR 42-1069pro - Pertaining To 2024 Personal Property Depreciation Schedules and Trend Tables
Monday, November 27, 2023Rules Hearing For MAR 42-1068pro - Pertaining To Residential Property Tax Assistance Program Improvements
Friday, September 8, 2023Proposal Notice: MAR 42-1067pro - pertaining to property tax abatements for gray water systems.
Monday, November 28, 2022Rule Hearing for MAR 42-1065 - Pertaining to 2023 Personal Property Depreciation Schedules and Trend Tables
Monday, November 28, 2022Rule Hearing for MAR 42-1064 - Pertaining to Revisions to Railroad Income Apportionment Factors
Monday, November 28, 2022Rule Hearing for MAR 42-1063 - Pertaining to Agricultural Commodity Prices and Values
Monday, November 28, 2022Rule Hearing for MAR 42-1062 - Pertaining to updates of the Montana Reappraisal Plan and Classification and Valuation Manuals
Friday, August 26, 2022MAR 42-1061 - Pertaining to Montana Education Savings Plans (529 Plans)
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 42-1049 - Pertaining to Department Processing and Remittance of Local-Option Marijuana Excise Tax Collections to Localities
Monday, May 9, 2022Rule Hearing for MAR 42-1050 - Pertaining to Eliminated Tax Credits
Monday, May 9, 2022Rule Hearing for MAR 42-1051 - Pertaining to Licensed Premises Proximity Requirements to Places of Worship or Schools
Tuesday, March 22, 2022Rule Hearing - Pertaining to Marijuana and Marijuana Product Packaging and Labeling Application and Approval Process
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)
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
Monday, February 15, 2021Rulemaking Action Comment Period Ends for MAR 42-1029
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