reglab/statecodes huggingface dataset:
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.3 - Imposition of Inheritance Tax › Rule 42.35.316 - ORDINARY EXPENSES OF ADMINISTRATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-308,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.3 - Imposition of Inheritance Tax › Rule 42.35.317 - LIMITED, FUTURE, AND CONTINGENT ESTATES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-417,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.3 - Imposition of Inheritance Tax › Rule 42.35.321 - VALUATION OF REAL ESTATE (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-308,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.3 - Imposition of Inheritance Tax › Rule 42.35.322 - VALUATION OF LEASEHOLDS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-308,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.3 - Imposition of Inheritance Tax › Rule 42.35.323 - VALUATION OF GROWING CROPS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-308,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.3 - Imposition of Inheritance Tax › Rule 42.35.331 - VALUATION OF STOCKS AND BONDS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-308,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.3 - Imposition of Inheritance Tax › Rule 42.35.332 - SECURITIES TRADED ON OPEN MARKETS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-308,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.3 - Imposition of Inheritance Tax › Rule 42.35.333 - USE OF BID AND ASK PRICES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-308,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.3 - Imposition of Inheritance Tax › Rule 42.35.334 - INCOMPLETE PRICE INFORMATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-308,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.3 - Imposition of Inheritance Tax › Rule 42.35.335 - SECURITIES LISTED ON SEVERAL EXCHANGES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-308,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.3 - Imposition of Inheritance Tax › Rule 42.35.336 - UNTRADED AND CLOSELY HELD SECURITIES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-308,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.3 - Imposition of Inheritance Tax › Rule 42.35.337 - SHARES IN OPEN-ENDED INVESTMENT COMPANIES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-308,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.3 - Imposition of Inheritance Tax › Rule 42.35.341 - VALUATION OF CASH, NOTES, AND ACCOUNTS RECEIVABLE (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-308,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.3 - Imposition of Inheritance Tax › Rule 42.35.342 - VALUATION OF INSURANCE (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-308,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.3 - Imposition of Inheritance Tax › Rule 42.35.343 - VALUATION OF ANNUITIES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-308,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.4 - Estate Tax › Rule 42.35.401 - IMPOSITION OF ESTATE TAX (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201,
					 72-16-201, and
					 72-16-902, MCA; IMP, Sec.
					 72-16-904,
					 72-16-905, and
					 72-16-909,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.4 - Estate Tax › Rule 42.35.405 - IMPOSITION OF GENERATION-SKIPPING TRANSFER TAX (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec. 72-16-1107, MCA; IMP,
					 72-16-1001 through
					 72-16-1006,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.5 - Alternate Valuation › Rule 42.35.501 - ELECTION OF ALTERNATE VALUATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-337, MCA; IMP ; Sec.
					 72-16-333 and
					 72-16-334,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.5 - Alternate Valuation › Rule 42.35.502 - ELECTIONS TO SPECIALLY VALUE LESS THAN ALL QUALIFIED REAL PROPERTY INCLUDED IN AN ESTATE (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201,
					 72-16-337, MCA; IMP ; Sec.
					 72-16-336,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.5 - Alternate Valuation › Rule 42.35.503 - TIME AND MANNER OF MAKING ELECTION (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201 and
					 72-16-337, MCA; IMP, Sec.
					 72-16-331 and
					 72-16-338,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.5 - Alternate Valuation › Rule 42.35.504 - AGREEMENT TO SPECIAL VALUATION BY PERSONS WITH AN INTEREST IN PROPERTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-337, MCA; IMP, Sec.
					 72-16-333,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.5 - Alternate Valuation › Rule 42.35.505 - MATERIAL PARTICIPATION REQUIREMENTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-337, MCA; IMP, Sec.
					 72-16-331(8),
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.5 - Alternate Valuation › Rule 42.35.506 - TYPES OF QUALIFIED PROPERTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-337, MCA; IMP ; Sec.
					 72-16-331(11) and
					 72-16-453,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.5 - Alternate Valuation › Rule 42.35.507 - PERIOD MATERIAL PARTICIPATION MUST LAST (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-337, MCA; IMP, Sec.
					 72-16-331(11) (c)
					 (ii),
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.5 - Alternate Valuation › Rule 42.35.508 - PERIOD PROPERTY MUST BE OWNED BY DECEDENT AND FAMILY MEMBERS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-337, MCA; IMP, Sec.
					 72-16-331(11) (c)
					 (i),
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.5 - Alternate Valuation › Rule 42.35.509 - REQUIRED ACTIVITIES - IN GENERAL (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-337, MCA; IMP, Sec.
					 72-16-331(5) and
					 (8),
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.5 - Alternate Valuation › Rule 42.35.510 - SPECIAL RULES FOR CORPORATION, PARTNERSHIPS AND TRUSTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-337, MCA; IMP, Sec.
					 72-16-337 and
					 72-16-453,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.5 - Alternate Valuation › Rule 42.35.511 - METHOD OF VALUING FARM REAL ESTATE (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-337, MCA; IMP, Sec.
					 72-16-335,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.5 - Alternate Valuation › Rule 42.35.512 - GROSS CASH RENTAL (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-337, MCA; IMP, Sec.
					 72-16-336,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.5 - Alternate Valuation › Rule 42.35.513 - DOCUMENTATION REQUIRED OF PERSONAL REPRESENTATIVE (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-337, MCA; IMP, Sec.
					 72-16-331 and
					 72-16-337,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.5 - Alternate Valuation › Rule 42.35.514 - CASH RENTALS - ARM'S LENGTH TRANSACTION REQUIRED (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-337, MCA; IMP, Sec.
					 72-16-336,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.5 - Alternate Valuation › Rule 42.35.515 - RENT COMPARABLES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-337, MCA; IMP, Sec.
					 72-16-336,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.5 - Alternate Valuation › Rule 42.35.516 - COMPARABLE REAL PROPERTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-337, MCA; IMP, Sec.
					 72-16-335,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.5 - Alternate Valuation › Rule 42.35.517 - ADJUSTMENT-RENT (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-337, MCA; IMP, Sec.
					 72-16-336,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.5 - Alternate Valuation › Rule 42.35.518 - TAX DEDUCTION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-337, MCA; IMP, Sec.
					 72-16-335,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.5 - Alternate Valuation › Rule 42.35.519 - COMPARABLE REAL PROPERTY DEFINED (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-337, MCA; IMP, Sec.
					 72-16-335,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.5 - Alternate Valuation › Rule 42.35.520 - DETERMINATION OF INTEREST RATE IN CAPITALIZATION FORMULA (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-337, MCA; IMP, Sec.
					 72-16-335,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.1 - Tax Rates › Rule 42.36.101 - TAXABLE VALUE (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP,
					 72-16-321,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.1 - Tax Rates › Rule 42.36.102 - PRIMARY RATES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-321,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.1 - Tax Rates › Rule 42.36.103 - TERMINOLOGY (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-321,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.1 - Tax Rates › Rule 42.36.104 - CREDIT ALLOWANCE (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-317,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.1 - Tax Rates › Rule 42.36.105 - TAX CREDIT (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-318,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.2 - Exemptions › Rule 42.36.201 - GENERAL EXEMPTIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-311 through
					 72-16-313,
					 72-16-316, and
					 72-16-318,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.2 - Exemptions › Rule 42.36.202 - TOTALLY EXEMPT TRANSFERS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-312,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.2 - Exemptions › Rule 42.36.203 - EXEMPTION FOR TANGIBLE PERSONAL PROPERTY OUTSIDE MONTANA (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-316,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.2 - Exemptions › Rule 42.36.204 - EXEMPTION FOR INTANGIBLE PERSONAL PROPERTY OF NONRESIDENTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-801,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.2 - Exemptions › Rule 42.36.205 - TREATMENT OF PROPERTY WITH SITUS BOTH WITHIN AND OUTSIDE MONTANA (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-311 through
					 72-16-313,
					 72-16-316, and
					 72-16-318,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.2 - Exemptions › Rule 42.36.211 - APPLICATION OF EXEMPTIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-313,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.2 - Exemptions › Rule 42.36.212 - EXEMPTION AMOUNTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-313,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.2 - Exemptions › Rule 42.36.213 - EXEMPTION AMOUNTS ON OR AFTER JULY 1, 1965 , AND PRIOR TO JULY 1, 1969 (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-313,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.2 - Exemptions › Rule 42.36.214 - EXEMPTION AMOUNTS ON OR AFTER JULY 1, 1969 , AND PRIOR TO JULY 1, 1974 (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-313,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.2 - Exemptions › Rule 42.36.215 - EXEMPTION AMOUNTS ON JULY 1, 1974 , AND PRIOR TO JULY 1, 1977 (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-313,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.2 - Exemptions › Rule 42.36.216 - EXEMPTION AMOUNTS ON OR AFTER JULY 1, 1977 , AND PRIOR TO JANUARY 1, 1979 (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-313,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.2 - Exemptions › Rule 42.36.217 - EXEMPTION AMOUNTS ON OR AFTER JANUARY 1, 1979 (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-313,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.2 - Exemptions › Rule 42.36.218 - EXEMPTION AMOUNTS ON OR AFTER JANUARY 1, 1981 (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201, MCA; IMP, Sec.
					 72-16-313 and
					 72-16-321,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.3 - Payment of Tax › Rule 42.36.301 - DUE DATE - LIEN (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-431,
					 72-16-432, and
					 72-16-438,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.3 - Payment of Tax › Rule 42.36.311 - DEFERRAL OF TAX (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-438,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.3 - Payment of Tax › Rule 42.36.312 - REQUEST FOR DEFERRAL - FORM (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-438,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.3 - Payment of Tax › Rule 42.36.313 - TIME FOR MAKING REQUEST (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-438,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.3 - Payment of Tax › Rule 42.36.314 - LENGTH OF DEFERRAL - CONDITIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-438,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.3 - Payment of Tax › Rule 42.36.315 - INTEREST ON DEFERRED PAYMENTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-438,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.4 - Procedure for Probate Estates › Rule 42.36.401 - SUBMISSION OF DOCUMENTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-201,
					 72-16-207, and
					 72-16-401,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.4 - Procedure for Probate Estates › Rule 42.36.402 - INFORMATION REQUESTS BY DEPARTMENT (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-201,
					 72-16-207, and
					 72-16-401,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.4 - Procedure for Probate Estates › Rule 42.36.403 - INVENTORY AND APPRAISAL (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-3-607,
					 72-16-201, and
					 72-16-207,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.4 - Procedure for Probate Estates › Rule 42.36.404 - DESCRIPTION OF NONSPECIFIED PROPERTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-3-607,
					 72-16-201, and
					 72-16-207,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.4 - Procedure for Probate Estates › Rule 42.36.405 - DESCRIPTION OF REAL ESTATE (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-3-607,
					 72-16-201, and
					 72-16-207,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.4 - Procedure for Probate Estates › Rule 42.36.406 - DESCRIPTION OF STOCKS AND BONDS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-3-607,
					 72-16-201, and
					 72-16-207,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.4 - Procedure for Probate Estates › Rule 42.36.407 - DESCRIPTION OF PROMISSORY NOTES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-3-607,
					 72-16-201, and
					 72-16-207,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.4 - Procedure for Probate Estates › Rule 42.36.408 - DESCRIPTION OF CONTRACTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-3-607,
					 72-16-201, and
					 72-16-207,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.5 - Procedure for Nonprobate Estates › Rule 42.36.501 - SUBMISSION OF DOCUMENTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-502 and
					 72-16-503,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.5 - Procedure for Nonprobate Estates › Rule 42.36.502 - INFORMATION REQUESTS BY DEPARTMENT (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-201,
					 72-16-207, and
					 72-16-401,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.6 - Deferred Payment - Closely Held Business Interest › Rule 42.36.601 - TIME AND MANNER OF ELECTION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA, IMP, Sec.
					 72-16-452,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.6 - Deferred Payment - Closely Held Business Interest › Rule 42.36.602 - TREATMENT OF DEFICIENCIES (REPEALED)

Current through Register Vol. 13, July 5, 2024
.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-459,
					 72-16-462, and
					 72-16-463,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.36 - INHERITANCE AND ESTATE TAX › Subchapter 42.36.6 - Deferred Payment - Closely Held Business Interest › Rule 42.36.603 - PROTECTIVE ELECTION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-438 and
					 72-16-452,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.38 - ABANDONED PROPERTY › Subchapter 42.38.1 - General Provisions › Rule 42.38.101 - PURPOSE

Current through Register Vol. 13, July 5, 2024
(1) The Uniform Unclaimed Property Act
				provides that property presumed abandoned under the act shall be delivered to
				and taken into custody by the Department of Revenue. The department shall
				protect the unknown owners by returning property delivered to the department
				under the act upon the filing of a verified claim by the owner which is
				approved by the department.
70-9-828, MCA; IMP,
					 70-9-805,
					 70-9-815,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.38 - ABANDONED PROPERTY › Subchapter 42.38.1 - General Provisions › Rule 42.38.102 - APPLICABILITY

Current through Register Vol. 13, July 5, 2024
(1) The Uniform
				Unclaimed Property Act primarily relates to money and most other kinds of
				intangible property, but may apply to tangible personal property such as the
				contents of a safe deposit box, a collateral deposit box, or personal property
				held in escrow.
AUTH:
					 70-9-828, MCA; IMP:
					 70-9-803,
					 70-9-804,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.38 - ABANDONED PROPERTY › Subchapter 42.38.1 - General Provisions › Rule 42.38.103 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to this chapter:
(1) "Finder" means an individual, company, or
				corporation that locates owners of unclaimed property and assists them in
				retrieving the property for a fee or commission.
(2) "Holder" has the meaning given in
				70-9-802, MCA, and includes, but
				is not limited to, financial institutions, corporations, partnerships, limited
				liability companies, cooperatives, business associations, courts, governmental
				entities, and political subdivisions.
(3) "Memorandum" means, but is not limited
				to, the following:
(a) a confirmation letter
				or card signed by the owner;
(b) a
				personal letter or inquiry from the owner;
(c) a note in the holder's file that the
				owner discussed the account or property with the holder or holder's employee in
				person or by telephone; or
(d) a
				written or verbal communication (evidenced by a note in the holder's file)
				between the holder and the owner of multiple accounts regarding knowledge of
				all accounts, active and dormant, that generate regular statements or notices
				to the owner.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.38 - ABANDONED PROPERTY › Subchapter 42.38.1 - General Provisions › Rule 42.38.104 - PRESUMPTION OF OWNERSHIP

Current through Register Vol. 13, July 5, 2024
AUTH:
					 70-9-828, MCA; IMP:
					 70-9-802,
					 70-9-805,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.38 - ABANDONED PROPERTY › Subchapter 42.38.2 - Disposition of Abandoned Property › Rule 42.38.201 - PRESUMPTION OF ABANDONMENT - EXCEPTION

Current through Register Vol. 13, July 5, 2024
(1)
				Property in the possession of a holder that is presumed abandoned under the act
				must be reported and delivered to the department as abandoned
				property.
(2) Property held by a
				fiduciary is presumed abandoned unless the owner has, within five years after
				it became payable or distributable:
(a)
				increased or decreased the principal;
(b) accepted payment of principal or
				income;
(c) corresponded in writing
				concerning the property; or
(d)
				otherwise indicated an interest as evidenced by a memorandum on file with the
				fiduciary.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.38 - ABANDONED PROPERTY › Subchapter 42.38.2 - Disposition of Abandoned Property › Rule 42.38.202 - COMMENCEMENT OF ABANDONMENT PERIOD (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 70-9-105, MCA; IMP, Sec.
					 70-9-101 through
					 70-9-316,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.38 - ABANDONED PROPERTY › Subchapter 42.38.2 - Disposition of Abandoned Property › Rule 42.38.203 - CLAIMS FOR RECOVERY OF PROPERTY DELIVERED TO STATE

Current through Register Vol. 13, July 5, 2024
AUTH:
					 70-9-828, MCA; IMP:
					 70-9-815,
					 70-9-825,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.38 - ABANDONED PROPERTY › Subchapter 42.38.2 - Disposition of Abandoned Property › Rule 42.38.204 - DEFINITIONS [Repealed]

Current through Register Vol. 13, July 5, 2024
AUTH:
					 70-9-828, MCA; IMP:
					 70-9-802,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.38 - ABANDONED PROPERTY › Subchapter 42.38.2 - Disposition of Abandoned Property › Rule 42.38.205 - SERVICE CHARGES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 70-9-105, MCA; IMP, Sec.
					 70-9-303,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.38 - ABANDONED PROPERTY › Subchapter 42.38.2 - Disposition of Abandoned Property › Rule 42.38.206 - CLAIMS OF PROPERTY BY FINDERS

Current through Register Vol. 13, July 5, 2024
AUTH:
					 70-9-828, MCA; IMP:
					 70-9-825,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.38 - ABANDONED PROPERTY › Subchapter 42.38.2 - Disposition of Abandoned Property › Rule 42.38.208 - RURAL ELECTRIC OR TELEPHONE COOPERATIVES - DETERMINATION OF UNCLAIMED PROPERTY EXEMPT FROM ESCHEATMENT

Current through Register Vol. 13, July 5, 2024
(1) Unclaimed
				patronage refunds of a rural electric or telephone cooperative are not presumed
				abandoned under
				70-9-803, MCA, if the cooperative,
				upon the action of the board of trustees:
(a)
				maintains the unclaimed patronage refunds in a separate general ledger account
				or fund, which can only be used for educational purposes;
(b) does not include the amount of the
				unclaimed patronage refunds in the cooperative's general fund;
(c) demonstrates the existence of established
				written guidelines, policies, and procedures granting the use of the unclaimed
				patronage refunds for educational purposes only; and
(d) records and substantiates all
				disbursements of the unclaimed patronage funds.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.38 - ABANDONED PROPERTY › Subchapter 42.38.2 - Disposition of Abandoned Property › Rule 42.38.209 - NONUTILITY COOPERATIVES - DETERMINATION OF UNCLAIMED PROPERTY EXEMPT FROM ESCHEATMENT

Current through Register Vol. 13, July 5, 2024
(1) Unclaimed
				shares in a nonutility cooperative are not presumed abandoned under
				70-9-803, MCA, if the cooperative,
				upon the action of the board of trustees:
(a)
				maintains the unclaimed shares in a separate general ledger account or fund,
				which can only be used for charitable or civic purposes in the cooperative's
				community;
(b) does not include the
				amount of the unclaimed shares in the cooperative's general fund;
(c) demonstrates the existence of established
				written guidelines, policies, and procedures granting the use of the unclaimed
				shares for charitable or civic purposes only; and
(d) records and substantiates all
				disbursements of the shares.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.38 - ABANDONED PROPERTY › Subchapter 42.38.2 - Disposition of Abandoned Property › Rule 42.38.220 - PRESUMPTION OF OWNERSHIP

Current through Register Vol. 13, July 5, 2024
(1) It shall be
				presumed that the stock book of a corporation shows the owner of the stock
				certificate or other certificate of ownership of the corporation and the amount
				of ownership interest in the corporation.
(2) Presumption of ownership of other
				intangible property required to be reported to the Department of Revenue, and
				thereafter delivered to the state, shall arise from the records of the person
				reporting the ownership or entitlement to such property.
70-9-828, MCA; IMP,
					 70-9-802,
					 70-9-805,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.38 - ABANDONED PROPERTY › Subchapter 42.38.2 - Disposition of Abandoned Property › Rule 42.38.305 - CLAIMS FOR RECOVERY OF PROPERTY DELIVERED TO STATE

Current through Register Vol. 13, July 5, 2024
(1) The owner of property which has been
				delivered to the Department of Revenue as abandoned property must claim the
				property or the proceeds of the property on forms supplied by the department.
(a) No claim may be filed for property with a
				value of less than $50 unless the holder has specifically identified the owner
				of the property to the department, and the holder has done so since the
				implementation of the department's new abandoned property computerized tracking
				system in June 2007.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.38 - ABANDONED PROPERTY › Subchapter 42.38.2 - Disposition of Abandoned Property › Rule 42.38.310 - CLAIMS OF PROPERTY BY FINDERS

Current through Register Vol. 13, July 5, 2024
(1) Claims
				for abandoned property submitted by a finder must include:
(a) a properly completed claim form as
				prescribed by the department, bearing the notarized signature of the claimant;
				and
(b) an original signed power of
				attorney, or written agreement, authorizing the finder to prosecute a claim for
				abandoned property on behalf of a claimant. The power of attorney or written
				agreement must contain:
(i) specific
				authorization to release private information concerning the owner's interest in
				the property; and
(ii) specific
				instructions concerning payment.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.39 - CANNABIS CONTROL › Subchapter 42.39.1 - General Requirements › Rule 42.39.101 - PURPOSE (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 50-46-344,
					 MCA; IMP:
					 50-46-301,
					 50-46-303,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.39 - CANNABIS CONTROL › Subchapter 42.39.1 - General Requirements › Rule 42.39.102 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to this chapter:
(1) "Act" means the Marijuana Regulation and
				Taxation Act, codified at
				16-12-101, MCA, et. seq.
(2) "Authorized employee" means:
(a) an employee of the department who has
				received written authorization from the department director or the director's
				designee to obtain individual names and other identifying information from the
				marijuana registry;
(b) an employee
				of a state or local law enforcement agency who is authorized to obtain
				marijuana registry information through the Montana Criminal Justice Information
				Network (CJIN)/marijuana registry interface; or
(c) an employee of a state or local
				government agency, including a state or local law enforcement agency, who has
				received authorization to obtain marijuana registry
				information.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.39 - CANNABIS CONTROL › Subchapter 42.39.1 - General Requirements › Rule 42.39.103

Current through Register Vol. 13, July 5, 2024
AUTH:
					 50-46-344,
					 MCA; IMP:
					 50-46-303,
					 50-46-308,
					 50-46-311,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.39 - CANNABIS CONTROL › Subchapter 42.39.1 - General Requirements › Rule 42.39.104 - LICENSE, APPLICATION, AND RENEWAL FEES

Current through Register Vol. 13, July 5, 2024
(1)
				Initial licensure and renewal fees for the following license types and
				endorsements are:
(a) Two-year marijuana
				transporter license: $10,000.
(b)
				Combined-use marijuana license: $7,500.
(c) Marijuana testing laboratory license: $5,000 per licensed
				premises.
(d) Marijuana dispensary
				license: $5,000 per licensed premises.
(e) Cultivator license:
(i)
				$1,000 for a cultivator with a micro tier canopy license;
(ii) $2,500 for a cultivator with a tier 1
				canopy license;
(iii) $5,000 for a
				cultivator with a tier 2 canopy license;
(iv) $7,500 for a cultivator with a tier 3 canopy
				license;
(v) $10,000 for a
				cultivator with a tier 4 canopy license;
(vi) $13,000 for a cultivator with a tier 5 canopy
				license;
(vii) $15,000 for a
				cultivator with a tier 6 canopy license;
(viii) $17,500 for a cultivator with a tier 7 canopy
				license;
(ix) $20,000 for a
				cultivator with a tier 8 canopy license;
(x) $23,000 for a cultivator with a tier 9 canopy
				license;
(xi) $27,000 for a
				cultivator with a tier 10 canopy license;
(xii) $32,000 for a cultivator with a tier 11 canopy license;
				and
(xiii) $37,000 for a
				cultivator with a tier 12 canopy license.
(f) Manufacturer license:
(i) $5,000 for each manufacturing facility
				that produces, on a monthly basis, less than ten pounds of
				concentrate;
(ii) $10,000 for each
				manufacturing facility that produces, on a monthly basis, between ten and 15
				pounds of concentrate; and
(iii)
				$20,000 for each manufacturing facility that produces, on a monthly basis, 15
				pounds or more of concentrate.
(g) Storage facility endorsement: $1,000 per licensed storage
				facility.
(h) The application fee
				to change location of a licensed premises: $2,500.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.39 - CANNABIS CONTROL › Subchapter 42.39.1 - General Requirements › Rule 42.39.105 - GENERAL LICENSEE REQUIREMENTS

Current through Register Vol. 13, July 5, 2024
(1) A
				licensee must ensure that all employees wear a department-issued worker permit
				in a clearly visible manner on the outermost layer of clothing while working on
				behalf of the licensee. A licensee is responsible for the security of all
				marijuana and marijuana products on a licensed premises, during transit, and
				under the supervision of the licensee or its employee until the marijuana or
				marijuana product is sold.
(2) A
				licensee is responsible for ensuring the department has a current and working
				email address and a current and valid mailing address on file to receive
				department correspondence.
(3) A
				licensee is responsible for providing the department with its hours of
				operation for each licensed premises. A licensee or its employee must be
				on-site during hours of operation and must make the licensed premises available
				to department inspectors during those hours.
(4) A licensee must use a weighing device
				pursuant to
				30-12-203,
				MCA, and ARM
				24.351.101
				whenever marijuana is:
(a) packaged for sale
				by weight;
(b) bought and sold by
				weight; and
(c) weighed for entry
				into the seed-to-sale tracking system.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.39 - CANNABIS CONTROL › Subchapter 42.39.1 - General Requirements › Rule 42.39.106 - REGISTERED CARDHOLDER APPLICATION PROCESS

Current through Register Vol. 13, July 5, 2024
(1) An applicant must be a resident of the
				State of Montana .
(2) All
				applications must be completed on forms provided by the department.
(3) A complete application must include the
				required fee, statements, and forms required in the application packet to be
				accepted and processed by the department. Any documents submitted
				electronically must be uploaded in a format that the department is able to
				access and view.
(4) The registry
				identification card expires one year from the date of issuance unless the
				physician statement provides a written certification for a shorter period of
				time.
(5) A physician statement
				must be dated within 60 days of the application date. The department shall deny
				an application submitted with a physician statement dated more than 60 days
				from the application date.
(6) Any
				denial under this part is subject to a contested case hearing before the
				department's Office of Dispute Resolution, as provided for under ARM
				42.2.621.
(7) A registered cardholder who submits a
				renewal application less than 30 days prior to the registry identification
				card's expiration date assumes the risk and possibility of the card expiring
				until the department processes and approves the renewal application.
(8) A custodial parent or legal guardian may
				submit an application for a minor under 16-12-508, MCA.
AUTH: 16-12-112, MCA; IMP: 16-12-112, 16-12-503, 16-12-508,
					 16-12-509, MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.39 - CANNABIS CONTROL › Subchapter 42.39.1 - General Requirements › Rule 42.39.107 - LICENSE AND ENDORSEMENT APPLICATION PROCESS

Current through Register Vol. 13, July 5, 2024
(1) An applicant must be a resident of the
				State of Montana .
(2) All
				applications must be completed on forms provided by the department.
(3) Licenses expire one year from the date of
				issuance, except for marijuana transporter licenses which expire two years from
				the date of issuance.
(4) Renewal
				applications must be submitted at least 60 days prior to the expiration date of
				the license.
(5) The department
				will approve or deny a new application within 120 days of receiving a complete
				application and will approve or deny a renewal application within 60 days of
				receiving a complete application. An application is considered complete when
				the applicant or licensee, as applicable, has provided all statements, forms,
				diagrams, operation plans, and other applicable documents required in the
				application and has paid the nonrefundable processing fee pursuant to ARM
				42.39.104(2) and has paid the remaining balance of the license fee upon
				notification by the department of its pending approval.
(6) If a renewal application is received less
				than 60 days prior to license expiration, the department will process the
				application, but the licensee assumes the risk and possibility of having to
				suspend operations until the department processes and approves the renewal
				application.
(7) Prior to approving
				an application, the department may contact any applicant or individual listed
				on the application and request additional supporting documentation or
				information.
(8) Prior to issuing
				a license or endorsement, the department will inspect the proposed premises to
				determine if the applicant complies with the marijuana laws.
(9) If a licensee fails to submit a renewal
				application prior to the license or endorsement expiration date, the licensee
				may not continue to operate.
(10)
				The department will not consider a renewal application received after the
				license or endorsement expiration date, in which case the license will
				lapse.
(11) The department will not
				amend or extend a license's expiration date unless the licensee can demonstrate
				that its failure to timely submit a renewal application was due to
				circumstances beyond its control.
(12) A licensee:
(13) Any denial under these rules is subject
				to a contested case hearing before the department's Office of Dispute
				Resolution, as provided for under ARM
				42.2.621.
AUTH: 16-12-112, MCA IMP: 16-12-112, 16-12-201, 16-12-203,
					 16-12-503, MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.39 - CANNABIS CONTROL › Subchapter 42.39.1 - General Requirements › Rule 42.39.109 - PROVIDER AND MARIJUANA-INFUSED PRODUCTS PROVIDER TIER 10 THROUGH TIER 12 CANOPY LICENSE AND REGISTERED PREMISES REQUIREMENTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 50-46-305,
					 MCA; IMP:
					 50-46-305,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.39 - CANNABIS CONTROL › Subchapter 42.39.1 - General Requirements › Rule 42.39.110 - PROVIDER AND MARIJUANA-INFUSED PRODUCTS PROVIDER TIER 10 THROUGH TIER 12 CANOPY LICENSE ANNUAL FEE REQUIREMENTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 50-46-344,
					 MCA; IMP:
					 50-46-305,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.39 - CANNABIS CONTROL › Subchapter 42.39.1 - General Requirements › Rule 42.39.111

Current through Register Vol. 13, July 5, 2024
AUTH:
					 50-46-344,
					 MCA; IMP:
					 50-46-303,
					 50-46-308,
					 50-46-312,
					 50-46-319,
					 50-46-326,
					 50-46-328,
					 50-46-329,
					 50-46-330,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.39 - CANNABIS CONTROL › Subchapter 42.39.1 - General Requirements › Rule 42.39.112 - FINGERPRINT AND BACKGROUND CHECK REQUIREMENTS

Current through Register Vol. 13, July 5, 2024
(1) A fingerprint background check by the
				Montana Department of Justice and Federal Bureau of Investigation is required
				for the following:
(a) all individuals listed
				on the application; and
(b) a
				parent or guardian of a minor serving as the minor's provider.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.39 - CANNABIS CONTROL › Subchapter 42.39.1 - General Requirements › Rule 42.39.113

Current through Register Vol. 13, July 5, 2024
AUTH:
					 50-46-344,
					 MCA; IMP:
					 50-46-303,
					 50-46-308,
					 50-46-311,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.39 - CANNABIS CONTROL › Subchapter 42.39.1 - General Requirements › Rule 42.39.114

Current through Register Vol. 13, July 5, 2024
AUTH:
					 50-46-344,
					 MCA; IMP:
					 50-46-303,
					 50-46-308,
					 50-46-311,
					 50-46-319,
					 50-46-326,
					 50-46-329,
					 MCA