reglab/statecodes huggingface dataset:
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.3 - Refunds of License Tax › Rule 42.27.304 - POWER TAKE-OFFS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-222
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.3 - Refunds of License Tax › Rule 42.27.305 - AUXILIARY ENGINES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-222
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.3 - Refunds of License Tax › Rule 42.27.311 - LOST OR DESTROYED GASOLINE

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec. 15- 70-104 MCA; IMP, Sec.
					 15-70-222
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.3 - Refunds of License Tax › Rule 42.27.312 - GASOLINE LOST FROM STORAGE

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec. 15- 70-104 MCA; IMP, Sec.
					 15-70-222
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.3 - Refunds of License Tax › Rule 42.27.321 - PROCESSING CLAIMS FOR REFUNDS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-225 and
					 15-70-226
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.4 - Gasohol › Rule 42.27.401 - TREATMENT OF GASOHOL

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-201 and
					 15-70-204
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.4 - Gasohol › Rule 42.27.402 - AGRICULTURAL PRODUCTS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP,.
					 15-70-201
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.4 - Gasohol › Rule 42.27.403 - ETHANOL CONTENT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-201
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.5 - Alcohol Distributors › Rule 42.27.501 - ALCOHOL DISTRIBUTORS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Secs.
					 15-70-512 and
					 15-70-523
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.6 - Alcohol Tax Incentive › Rule 42.27.601 - INTENT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104, MCA; IMP, Title 15,
					 chapter 70, part 5, MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.6 - Alcohol Tax Incentive › Rule 42.27.602 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Title 15,
					 chapter 70, part 5 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.6 - Alcohol Tax Incentive › Rule 42.27.603 - PROCESSING OF THE TAX INCENTIVE PAYMENT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-522
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.6 - Alcohol Tax Incentive › Rule 42.27.604 - PAYMENT OF ALCOHOL TAX INCENTIVE

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-522
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.27.6 - Alcohol Tax Incentive › Rule 42.27.605 - OFFSETS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-523
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.1 - Special Fuels User Tax › Rule 42.28.101 - PAYMENT OF TAX

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-322
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.1 - Special Fuels User Tax › Rule 42.28.102 - DETERMINATION OF USER

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-301
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.1 - Special Fuels User Tax › Rule 42.28.103 - DETERMINATION OF PUBLIC ROADS AND HIGHWAYS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-301
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.1 - Special Fuels User Tax › Rule 42.28.104 - LIABILITY FOR USE ON GOVERNMENT MAINTAINED ROADS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-301 and
					 15-70-322
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.1 - Special Fuels User Tax › Rule 42.28.105 - WHAT CONSTITUTES SPECIAL FUEL

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-301
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.1 - Special Fuels User Tax › Rule 42.28.121 - QUARTERLY REPORTS - TAX PAYMENT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-306,
					 15-70-325, and
					 15-70-327
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.1 - Special Fuels User Tax › Rule 42.28.122 - SPECIAL FUEL USER TAX BONDS - PROBLEM ACCOUNTS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-304,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.1 - Special Fuels User Tax › Rule 42.28.123 - SUPPORTING DOCUMENTATION FOR BAD DEBT CREDIT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104, MCA; IMP, Sec.
					 15-70-328,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.2 - Exemptions from Special Fuels User Tax › Rule 42.28.201 - CERTAIN FEDERALLY OWNED ROADS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-301,
					 15-70-321, and
					 15-70-322
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.2 - Exemptions from Special Fuels User Tax › Rule 42.28.202 - OFF-ROAD USAGE

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-301,
					 15-70-321, and
					 15-70-322
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.2 - Exemptions from Special Fuels User Tax › Rule 42.28.203 - STATIONARY AND AUXILIARY ENGINES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.3 - Special Fuel Permits › Rule 42.28.301 - PERMIT REQUIRED

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Secs.
					 15-70-302 and
					 15-70-303
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.3 - Special Fuel Permits › Rule 42.28.302 - PERMIT DETAILS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-302
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.3 - Special Fuel Permits › Rule 42.28.303 - SPECIAL FUEL USER'S REGISTRATION CARD

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-302
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.3 - Special Fuel Permits › Rule 42.28.311 - TEMPORARY OPERATION

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-302
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.3 - Special Fuel Permits › Rule 42.28.312 - COMPLIANCE BONDS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-304
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.3 - Special Fuel Permits › Rule 42.28.313 - TERMINATION OF LICENSE OR PERMIT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-306
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.3 - Special Fuel Permits › Rule 42.28.314 - CONFISCATION OF CERTAIN PERMIT COPIES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-302
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.3 - Special Fuel Permits › Rule 42.28.321 - REQUIRED RECORDS - AUDITS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-323 and
					 15-70-324
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.3 - Special Fuel Permits › Rule 42.28.322 - RECORDS WHEN BULK STORAGE INVOLVED

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-323
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.3 - Special Fuel Permits › Rule 42.28.323 - TRIP AND FUEL CONSUMPTION RECORDS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-323
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.3 - Special Fuel Permits › Rule 42.28.324 - FAILURE TO MAINTAIN RECORDS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec. 15- 70-104 MCA; IMP, Sec.
					 15-70-306 and
					 15-70-323
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.4 - Special Fuel Dealers › Rule 42.28.401 - SPECIAL FUEL DEALER LICENSE

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-302
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.4 - Special Fuel Dealers › Rule 42.28.402 - MONTHLY REPORTS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-325
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.4 - Special Fuel Dealers › Rule 42.28.403 - DEALER RECORDS - AUDIT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-323 and
					 15-70-324
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.4 - Special Fuel Dealers › Rule 42.28.404 - DEALER INVOICES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-323
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.4 - Special Fuel Dealers › Rule 42.28.405 - SPECIAL FUEL DEALER TAX RETURNS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA; IMP, Sec.
					 15-70-325
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.4 - Special Fuel Dealers › Rule 42.28.406 - CARDTROL COMPLIANCE AND ADMINISTRATION

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104, MCA; IMP,.
					 15-70-315,
					 15-70-321 and
					 15-70-322
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.4 - Special Fuel Dealers › Rule 42.28.407 - STATEMENT FOR KEYLOCK CARDTROL REPORTING

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104, MCA; IMP, Sec.
					 15-70-223,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.4 - Special Fuel Dealers › Rule 42.28.408 - SPECIAL FUEL DEALER'S BOND

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104, MCA; IMP, Sec.
					 15-70-304,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.5 - Liquid Petroleum Gases › Rule 42.28.501 - PAYMENT OF TAX FOR LPG PROPELLED VEHICLE

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-1-201 MCA; IMP, Sec.
					 15-71-101
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) › Subchapter 42.28.5 - Liquid Petroleum Gases › Rule 42.28.502 - DEFINITION OF LIQUEFIED PETROLEUM GAS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-70-104 MCA, IMP, Secs.
					 15-71-101 and
					 15-70-322
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.29 - UNIVERSAL SYSTEM BENEFITS PROGRAMS › Subchapter 42.29.1 - Review Process › Rule 42.29.101 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to this chapter:
(1) "Cost-effective" means that the expected
				benefits accrued as a result of pursuing the action must exceed the expected
				costs associated with that action over some reasonable time period.
(2) "Department" means the Montana department
				of revenue.
(3) "Energy
				conservation" means the installation or implementation of an energy efficient
				measure or practice which results in a reduction of energy usage.
(4) "Internal activities or programs" are
				those activities or programs operated, developed, or organized within the
				organizational structure of a utility or large customer.
(5) "Internal expenditure" means financial
				commitments made by a utility or large customer to a qualifying activity or
				program.
(6) "LIEAP" means low
				income energy assistance program.
(7) "Low-income customer eligibility" means
				those households whose annualized income is 150% or less of federal poverty
				guidelines. Exceptions are subject to documentation on an individual basis.
(8) "Low-income customer
				weatherization" means a group of energy assistance measures targeted at
				improving energy efficiency and energy-related safety of low-income homes in
				the state of Montana.
(9)
				"Low-income energy assistance" means activities that better ensure affordable
				energy services on a continuing basis to low-income households in the state of
				Montana.
(10) "Market
				transformation" means coordinated activities, at the state, regional, or
				national level, that transform markets for the support of efficient
				technologies and practices or renewable resources. The intent of market
				transformation is to undertake activities that will increase the market share
				so that the activity will be sustained after incentives or other support is
				withdrawn.
(11) "Renewable
				resource projects and applications" means projects and applications that use
				various technologies to convert virtually inexhaustible energy sources to
				electricity or to perform useful work in some way.
(12) "Research and development programs"
				means universal system benefits programs related to a broad spectrum of
				activities which are intended to identify, evaluate, develop, and/or
				demonstrate techniques or technologies related to the acquisition of public
				purpose benefits.
(13) "Universal
				system benefits (USB)" programs means public purpose programs for:
(a) cost-effective energy conservation;
(b) low-income customer
				weatherization;
(c) renewable
				resource projects and applications, including those that capture unique social
				and energy system benefits or provides transmission and distribution system
				benefits;
(d) research and
				development programs related to energy conservation and renewables;
(e) market transformation designed to
				encourage competitive markets for public purpose programs; and
(f) low-income energy assistance.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.29 - UNIVERSAL SYSTEM BENEFITS PROGRAMS › Subchapter 42.29.1 - Review Process › Rule 42.29.102 - PURPOSE

Current through Register Vol. 13, July 5, 2024
(1) Universal
				system benefits (USB) programs credit and expenditure rules are designed to
				help utilities, cooperatives, large customers, the state USB programs fund
				administrator, and the general public ensure that money generated through a
				universal system benefits non-by-passable charge produces public purpose
				benefits.
(2) There may be
				activities, programs, or expenditures that are not addressed within the rules
				that qualify for credits or expenditures. Activities, programs, or expenditures
				identified in the rules are not intended to be all inclusive. An omission in
				the rules in no way implies or intends to affect credit amounts.
AUTH:
					 69-8-413, MCA; IMP:
					 69-8-103,
					 69-8-501,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.29 - UNIVERSAL SYSTEM BENEFITS PROGRAMS › Subchapter 42.29.1 - Review Process › Rule 42.29.103 - ANNUAL REPORTING AND PENALTIES

Current through Register Vol. 13, July 5, 2024
(1) Annual USB
				programs summary reports required pursuant to
				69-8-402, MCA, must be filed with
				the department on or before March 1 of each year for the previous calendar year
				USB programs' credits and expenditures. For the purpose of
				69-8-414, MCA, a USB programs
				summary report filed on or before March 1 for the previous calendar year is
				considered to be filed on March 1.
(2) The department shall provide written
				notice to each utility or large customer claiming the USB credit that fails to
				submit a USB programs annual summary report by March 1 of each year for the
				previous calendar year USB programs' credits and expenditures. Penalties,
				authorized by
				69-8-414, MCA, shall be imposed if
				the department does not receive a utility's or large customer's USB programs
				annual summary report within 20 business days of the date on the department's
				written notice.
(3) If the
				department does not receive a USB programs annual summary report from the
				utility or large customer claiming the USB credit within 20 business days of
				the department's written notice, as set forth in (2), the department shall
				impose a $1,000 administrative penalty against the utility or large customer.
				For each additional 30 calendar days that the utility or large customer does
				not file with the department a USB programs annual summary report for previous
				calendar year credits and expenditures, an additional $1,000 administrative
				penalty, up to a maximum of $5,000, will be assessed.
(4) Documents submitted by the utility or
				large customer shall be subject to the department's protective orders regarding
				confidential or proprietary materials. A utility or large customer claiming
				confidential or proprietary materials shall move the department for a
				protective order 30 days in advance of filing the USB programs annual summary
				report to allow an order to be issued prior to the report being filed. The
				motion for protective order must specify the material sought to be protected
				and the reason such materials should be considered confidential or proprietary.
(a) The department will grant or deny the
				motion within 30 days of receipt of the motion.
(b) Materials not subject to a protective
				order will be made available for public inspection and photocopying.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.29 - UNIVERSAL SYSTEM BENEFITS PROGRAMS › Subchapter 42.29.1 - Review Process › Rule 42.29.104 - CHALLENGE AND REVIEW PROCEDURES

Current through Register Vol. 13, July 5, 2024
(1) Any
				interested person may file comments challenging a claim. A challenge must
				include supporting documentation. A challenge of any claimed credit must be
				received within 60 days of the department's receipt of the credit claimant's
				annual reports. The 60 days does not begin to run until the department receives
				the claimant's annual reports or a motion for protective order is determined,
				whichever occurs later.
(2) If a
				challenge to a credit is filed, the department shall conduct an initial review
				of the claim. The review will be concluded within 30 days of the close of the
				challenge period. The purpose of the initial review shall be to determine the
				likelihood of the credit qualifying for universal system benefits programs. In
				performing its review, the department may seek additional information from the
				interested persons or from the claimant.
(a)
				After the initial review, if the department concludes that the credit
				qualifies, it shall dismiss the challenge and provide the interested persons
				with a statement of reasons for the dismissal.
(b) If the department concludes that the
				challenged credit is not likely to qualify for universal system benefits
				programs, the department will forward the matter to the department's office of
				dispute resolution to schedule a formal review.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.29 - UNIVERSAL SYSTEM BENEFITS PROGRAMS › Subchapter 42.29.1 - Review Process › Rule 42.29.105 - REQUIRED RECORD KEEPING

Current through Register Vol. 13, July 5, 2024
(1) In accordance
				with 69-8-402, MCA, a utility or large
				customer claiming a universal system benefits programs credit is responsible
				for developing and demonstrating appropriate documentation in support of its
				decisions relative to each application. Depending upon circumstances specific
				to such application, a utility or large customer claiming the incremental or
				total cost of a program, project, or acquisition shall include an explanation
				of total or incremental costs claimed.
(2) A utility or large customer claiming
				credits or expenditures shall maintain such records and other appropriate
				documentation concerning such expenditures or portions of expenditures which
				qualify for meeting the utility's or large customer's universal system benefits
				programs requirements. Any record of decision, order, or other documentation of
				a federal power agency, the Montana public service commission, or other
				governmental agency which allocates the portion of the cost of power
				attributable to renewable energy or conservation-related activities shall be
				conclusive and shall be appropriate documentation for purposes of the
				record-keeping and documentation requirements of this rule. Such documentation
				shall be made available to the department if the department undertakes a review
				of such credits pursuant to ARM
				42.29.104.
Sec.
					 69-8-413, MCA; IMP, Sec.
					 69-8-402,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.29 - UNIVERSAL SYSTEM BENEFITS PROGRAMS › Subchapter 42.29.1 - Review Process › Rule 42.29.106 - CREDITS AND EXPENDITURES FOR COST-EFFECTIVE ENERGY CONSERVATION

Current through Register Vol. 13, July 5, 2024
(1) Subject to ARM
				42.29.111, credits or expenditures
				permitted in support of cost-effective energy conservation include, but are not
				limited to:
(a) energy audits;
(b) water heater programs;
(c) lighting efficiency
				conversions;
(d) motor efficiency
				conversions;
(e) consumer
				conservation education;
(f) demand
				side management programs;
(g)
				ground-source heat pumps used for energy efficiency savings;
(h) irrigation audits to reduce power
				requirements;
(i) programs such as
				super good cents;
(j)
				design/construction assistance for energy-efficient construction;
(k) design/implementation assistance for
				retrofits of existing loads;
(l)
				waste heat generation expenses;
(m)
				street lighting/security lighting upgrades for efficiency;
(n) incremental cost of distribution
				efficiency expenditures attributable to increases in energy efficiency above
				acceptable minimum industry standards that are documented and verified by an
				electrical engineer;
(o)
				peak-shaving devices applied in customer facilities for the purpose of reducing
				peak demands excluding interruptible service or payment for curtailment rates;
				and
(p) large customer conservation
				investments made pursuant to Title 69, chapter 8, MCA.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.29 - UNIVERSAL SYSTEM BENEFITS PROGRAMS › Subchapter 42.29.1 - Review Process › Rule 42.29.107 - CREDITS AND EXPENDITURES FOR LOW-INCOME UNIVERSAL SYSTEM BENEFITS PROGRAMS

Current through Register Vol. 13, July 5, 2024
(1) Subject to ARM
				42.29.111, credits or expenditures
				permitted in support of low-income energy assistance and weatherization
				activities include, but are not limited to:
(a) outreach for LIEAP enrollment;
(b) funds contributed to endowments that
				qualify for low-income universal system benefits programs purposes;
(c) safety/repairs related to low-income
				energy issues;
(d) energy-efficient
				equipment/technologies that assist low-income households in paying the costs of
				home energy;
(e) heating and energy
				crisis benefits, including payments toward recipient households' energy
				costs;
(f) payment toward recipient
				household weatherization costs;
(g)
				purchase and delivery of fuels used by recipient households for home
				energy;
(h) purchase, delivery, and
				installation of weatheriza-tion materials;
(i) purchase and delivery of blankets, space
				heating devices, equipment, and other tangible items that are provided to
				assist low-income households pay the costs of home energy;
(j) discounted utility and bulk fuel prices
				for recipient households;
(k)
				partial or full waivers of utility and other low- income home energy connection
				and reconnection fees, application fees, and late payment charges;
(l) partial or full forgiveness of home
				energy bill arrearages;
(m)
				discounts or reductions in the costs of home heating and weatherization
				materials;
(n) services of paid
				staff donated by their employer to deliver fuel and other tangible items that
				assist low-income households pay the costs of home energy; and
(o) purchase, delivery, and installation of
				energy efficient equipment/technologies that assist low-income households pay
				the costs of home energy.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.29 - UNIVERSAL SYSTEM BENEFITS PROGRAMS › Subchapter 42.29.1 - Review Process › Rule 42.29.108 - RENEWABLE RESOURCE PROJECTS AND APPLICATIONS

Current through Register Vol. 13, July 5, 2024
(1) Subject to ARM
				42.29.111, credits or expenditures
				for renewable resource projects include, but are not limited to:
(a) photovoltaic conversion;
(b) solar thermal applications;
(c) geothermal projects;
(d) wind power projects and applications;
				and
(e) micro hydro projects that
				are on streams outside protected areas as defined by the northwest power
				planning council or state or federal law, or that are irrigation ditch
				projects.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.29 - UNIVERSAL SYSTEM BENEFITS PROGRAMS › Subchapter 42.29.1 - Review Process › Rule 42.29.109 - RESEARCH AND DEVELOPMENT ELIGIBILITY FOR CREDITS

Current through Register Vol. 13, July 5, 2024
(1) Subject to ARM
				42.29.111, costs incurred in
				connection with research and development activities supporting public purpose
				investments and programs are also eligible for credits. Such expenditures must
				take technical feasibility, economic feasibility, and local applicability into
				account.
Sec.
					 69-8-413, MCA; IMP, Sec.
					 69-8-402 and
					 69-8-414,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.29 - UNIVERSAL SYSTEM BENEFITS PROGRAMS › Subchapter 42.29.1 - Review Process › Rule 42.29.110 - MARKET TRANSFORMATION PROGRAMS

Current through Register Vol. 13, July 5, 2024
(1) It
				is possible for market transformation programs to overlap with low-income
				expenditures and credits, energy conservation, renewable projects and
				applications, and research and development activities. Consideration of market
				transformation expenditures is necessary to examine the issues of whether a
				given technology/process possesses a reasonable probability of becoming a
				normal practice without the incentive. Additionally, determining whether the
				use of codes and standards can or should be used to compel changes in practice,
				and whether certain market transformation changes are likely to remain in place
				over time will be considered.
Sec.
					 69-8-413, MCA; IMP, Sec.
					 69-8-402 and
					 69-8-414,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.29 - UNIVERSAL SYSTEM BENEFITS PROGRAMS › Subchapter 42.29.1 - Review Process › Rule 42.29.111 - QUALIFYING EXPENDITURES AND TIMING

Current through Register Vol. 13, July 5, 2024
(1) A
				utility or large customer may be entitled to receive a credit against its
				universal system benefits obligation for the total cost of a qualifying
				expenditure. A qualifying expenditure by a utility or large customer shall be
				deemed to occur when resources or funds are financially committed by a utility
				or large customer to a program, project, or activity whether by payment,
				contract, or other obligation and such credited funds or resources shall be
				expended by the end of the following calendar year, unless the department
				grants an extension for good cause shown.
(2) Qualifying expenditures specifically
				include, but are not limited to an expenditure or financial commitment by a
				utility or large customer to a qualifying low-income energy assistance program
				such as energy share of Montana or the state's low income energy assistance
				program.
(3) A qualifying
				expenditure by a utility or large customer includes a commitment of funds or
				resources to a universal system benefits program as defined at
				69-8-103, MCA.
(4) When an expenditure is made as described
				in (1), it may qualify for the calendar year in which it is made. If, for
				example, a large customer expends funds to the state weatherization program any
				time prior to December 31, the expenditure may qualify as such a credit in that
				year. The state of Montana need not expend the funds by December 31 in order
				for the claimant to receive a credit for the expenditure.
Sec.
					 69-8-413, MCA; IMP, Sec.
					 69-8-402 and
					 69-8-414,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.29 - UNIVERSAL SYSTEM BENEFITS PROGRAMS › Subchapter 42.29.1 - Review Process › Rule 42.29.112 - JUDICIAL REVIEW OF DEPARTMENT DECISIONS ON CHALLENGED CREDITS

Current through Register Vol. 13, July 5, 2024
(1) A party that is aggrieved by a department
				decision on a challenged credit is entitled to judicial review of the decision.
				The petition for judicial review must be filed in the district court for the
				county where the petitioner resides or has the petitioner's principal place of
				business or where the agency maintains its principal office. Service of the
				petition must comply with the requirements of
				2-4-702, MCA.
Sec.
					 69-8-413, MCA; IMP, Sec.
					 69-8-414,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.30 - TAXATION OF ESTATES AND TRUSTS › Subchapter 42.30.1 - General Provisions › Rule 42.30.101 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to terms used in this
				  chapter:
(1) "Beneficiary" means a
				person who:
(a) is a beneficiary as defined
				in 72-38-103, MCA; or
(b) is a devisee or heir of a decedent's
				estate.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.30 - TAXATION OF ESTATES AND TRUSTS › Subchapter 42.30.1 - General Provisions › Rule 42.30.102 - FIDUCIARY - FILING REQUIREMENTS

Current through Register Vol. 13, July 5, 2024
(1) Subject to (4),
				a fiduciary for a resident estate or resident trust is required to file a
				Montana Income Tax Return for Estates and Trusts (Form FID-3) if:
(a) the gross income of the estate from all
				sources exceeds an exemption allowance, regardless of any tax
				liability;
(b) the gross income of
				the trust from all sources exceeds an exemption allowance;
(c) the trust has any taxable income;
				or
(d) the estate or trust is
				filing a final year return.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.30 - TAXATION OF ESTATES AND TRUSTS › Subchapter 42.30.1 - General Provisions › Rule 42.30.103 - FIDUCIARY - INCOME TAX RETURN EXTENSIONS

Current through Register Vol. 13, July 5, 2024
(1) For tax periods
				beginning before January 1, 2017, a fiduciary is allowed an automatic six-month
				extension to file a Montana Income Tax Return for Estates and Trusts (Form
				FID-3) if:
(a) the current year's tax
				liability is $200 or less and the entire tax liability is paid by the extended
				due date of the return; or
(b) the
				fiduciary has paid, through withholding, estimated tax payments or a
				combination of withholding and estimated tax payments, at least:
(i) 90 percent of the current year's tax
				liability by the due date of the return; or
(ii) 100 percent of the prior year's tax
				liability by the due date of the return.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.30 - TAXATION OF ESTATES AND TRUSTS › Subchapter 42.30.1 - General Provisions › Rule 42.30.104 - FIDUCIARY - INCOME TAX LIABILITY DETERMINATION

Current through Register Vol. 13, July 5, 2024
(1) This rule
				applies to fiduciaries that are required to file a Montana Income Tax Return
				for Estates and Trusts (Form FID-3). If a fiduciary is required to file a
				different tax return for an estate or trust, then the tax will be determined on
				the required return. For example, if a fiduciary files a Montana Corporate
				Income Tax Return (Form CIT) for a business trust, then the tax liability for
				the business trust will be determined using Form CIT.
(2) Federal adjusted total income of the
				estate or trust is adjusted for Montana additions and subtractions as provided
				in (3) and
				15-30-2152, MCA, to arrive at
				Montana adjusted total income.
(3)
				The Montana additions to federal adjusted total income of an estate or trust
				include, but are not limited to:
(a)
				recoveries of amounts claimed as deductions on a prior year's tax return that
				reduced Montana taxable income, such as a casualty loss
				reimbursement;
(b) health insurance
				premiums used to calculate the Insure Montana small business health insurance
				credit;
(c) expenses allocated to
				federal obligations that are not allowed as a deduction for Montana purposes;
				and
(d) other items properly
				included in Montana taxable income that are not included in federal taxable
				income, such as distributions to an estate from an employee's pension or
				retirement plan that are subject to Montana tax at the time of
				distribution.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.30 - TAXATION OF ESTATES AND TRUSTS › Subchapter 42.30.1 - General Provisions › Rule 42.30.105 - FIDUCIARY - MONTANA DISTRIBUTABLE NET INCOME AND MONTANA INCOME DISTRIBUTION DEDUCTION - CHARACTER

Current through Register Vol. 13, July 5, 2024
(1) Montana
				distributable net income (DNI) limits the deduction that a decedent's estate or
				trust may claim for aggregate distributions to beneficiaries and determines how
				much of the distribution has to be included in the beneficiaries' gross
				income.
(2) Montana DNI is computed
				in the same way distributable net income is computed for federal income tax
				purposes under Internal Revenue Code section 643, but with Montana adjustments
				to income as provided in
				15-30-2152, MCA, and ARM
				42.30.104.
(3) Decedent's estates
				and trusts are allowed to deduct the lesser of:
(a) the amounts of income actually
				distributed, including other amounts paid, credits, or amounts otherwise
				required to be distributed; or
(b)
				the taxable portion of Montana DNI.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.30 - TAXATION OF ESTATES AND TRUSTS › Subchapter 42.30.1 - General Provisions › Rule 42.30.106 - FIDUCIARY - MONTANA NET OPERATING LOSSES

Current through Register Vol. 13, July 5, 2024
(1) Amounts used to
				calculate a Montana net operating loss (NOL) for decedents' estates and trusts
				cannot be distributed to a beneficiary as reportable tax items on the
				beneficiary's Montana tax return unless the distribution occurs with the filing
				of the final year return as provided in Internal Revenue Code (IRC) section
				642(h) and 26 CFR 1.642(h)-1. If any excess NOL deduction can be distributed to
				the beneficiaries, the distribution must be part of the excess Montana NOL
				deduction, not the excess federal NOL deduction.
(2) A decedent's estate or trust has a
				Montana NOL if Montana taxable income, recomputed with the adjustments provided
				in IRC section 172(d), is less than zero. To recompute Montana taxable income,
				the following must be added back:
(a) any net
				operating loss deduction;
(b) any
				deduction for an exemption provided in
				15-30-2152, MCA;
(c) any gain excluded from the sale or
				exchange of qualified small business stock pursuant to IRC section
				1202;
(d) the amount by which a
				deduction for losses from sales or exchanges of capital assets exceeds the
				amount includable for gains from sales or exchanges of capital
				assets;
(e) the amount by which
				nonbusiness deductions exceed nonbusiness income;
(f) the domestic production activities
				deduction;
(g) total charitable
				deductions; and
(h) the income
				distribution deduction.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.30 - TAXATION OF ESTATES AND TRUSTS › Subchapter 42.30.1 - General Provisions › Rule 42.30.107 - FIDUCIARY - INTEREST AND PENALTIES

Current through Register Vol. 13, July 5, 2024
(1) If a fiduciary
				is required to file a return other than a Montana Income Tax Return for Estates
				and Trusts (Form FID-3), then the interest and penalties that are calculated on
				the applicable tax return will apply to the fiduciary's filing of the same
				return. For example, if the fiduciary is required to file a Montana Corporate
				Income Tax Return (Form CIT) for a trust, then any interest and penalties that
				the fiduciary would be liable for will be calculated as though the trust was a
				corporation.
(2) If a fiduciary is
				required to file Form FID-3:
(a) late payment
				penalties and late filing penalties will be applied as provided in
				15-1-216, MCA;
(b) for tax periods beginning before January
				1, 2017:
(i) interest on unpaid tax will
				accrue from the original due date of the return as provided in
				15-1-216, MCA, unless the current
				year's tax liability is $200 or less and the entire tax liability is paid by
				the extended due date; and
(ii)
				underpayment interest, as provided in
				15-30-2512, MCA, will accrue from
				the original due date of the return unless the tax liability is $200 or less
				and the entire tax liability is paid by the extended due date; or
(c) for tax periods beginning on
				or after January 1, 2017:
(i) interest on
				unpaid tax will accrue from the original due date of the return as provided in
				15-1-216, MCA; and
(ii) underpayment interest, as provided in
				15-30-2512, MCA, will accrue from
				the original due date of the return.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.30 - TAXATION OF ESTATES AND TRUSTS › Subchapter 42.30.1 - General Provisions › Rule 42.30.110 - FIDUCIARY - AUDIT ADJUSTMENTS

Current through Register Vol. 13, July 5, 2024
(1) When the
				department adjusts the return of an estate or trust as provided in
				15-30-2605, MCA, and one or more
				adjustments affect any Montana return filed by a beneficiary, the department
				may also adjust the beneficiary's return to reflect the adjustments that are
				allocable to the beneficiary. If a beneficiary has not filed a Montana income
				tax return, the department may request that the beneficiary file a return, or
				may estimate the beneficiary's tax liability as provided in
				15-30-2512, MCA.
(2) The department will report the details of
				adjustments it makes to an estate or trust return to the fiduciary. If one or
				more items included in the income distribution deduction are affected by the
				adjustment, the department will also report the details of audit adjustments to
				the affected beneficiaries. The department will not report to a fiduciary the
				details of an adjustment to a beneficiary's return.
(3) The fiduciary of an estate or trust is
				responsible for filing all required forms and returns with the department on
				behalf of the estate or trust. The fiduciary of an estate or trust is also
				responsible for any estate or trust tax due. If there are two or more
				fiduciaries, the fiduciaries are jointly and severally liable.
AUTH:
					 15-1-201,
					 15-30-2104,
					 15-30-2620, MCA; IMP:
					 15-30-2151,
					 15-30-2512,
					 15-30-2601,
					 15-30-2605, MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.30 - TAXATION OF ESTATES AND TRUSTS › Subchapter 42.30.2 - Special Classifications › Rule 42.30.202 - TAX EXEMPT TRUSTS NOT CLASSIFIED AS CORPORATIONS

Current through Register Vol. 13, July 5, 2024
(1) If a trust is
				held for educational, charitable, or religious purposes and is not classified
				as a corporation under
				15-31-101, MCA:
(a) Montana individual income tax is not
				imposed on the fiduciary or the beneficiaries; and
(b) corporate income tax is imposed only on
				the trust's unrelated business taxable income and must be paid by the fiduciary
				as provided in (4).