reglab/statecodes huggingface dataset:
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.4 - Emergency Telephone Service › Rule 42.31.409 - WHEN THE SERVICE FEE IS COLLECTED FROM THE SERVICE SUBSCRIBER

Current through Register Vol. 13, July 5, 2024
(1) The service fee is collected from the
				subscriber for all months services are provided to the subscriber including the
				final month in which the subscriber disconnects the access line with the
				original service provider.
(2) The
				prepaid service provider that calculates the 9-1-1 fee based upon the average
				revenue for each prepaid subscriber shall quarterly remit the fee upon the
				activation of an active prepaid account and upon each replenishment of
				additional minutes purchased by the prepaid customer during that
				quarter.
10-4-203,
					 10-4-212,
					 15-1-201, MCA; IMP,
					 10-4-101,
					 10-4-201,
					 10-4-203,
					 10-4-204,
					 10-4-211,
					 10-4-212,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.5 - Telephone License and Telecommunication Excise Tax › Rule 42.31.501 - DEFINITIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-53-155, MCA IMP:
					 15-53-129,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.5 - Telephone License and Telecommunication Excise Tax › Rule 42.31.502 - RECORD REQUIREMENTS

Current through Register Vol. 13, July 5, 2024
(1) For the
				telecommunications excise tax, each telecommunications service provider who is
				responsible and liable for the collection of the tax under this subchapter will
				keep records showing the total retail revenue to support the tax liability as
				required in these rules.
(2) All
				records may be inspected by the department in accordance with the provisions of
				ARM 42.2.305.
(3) Telecommunications service providers must
				substantiate taxable and nontaxable revenue items from their taxable customers.
				If substantiation of taxable and nontaxable items is not provided, the
				imposition of the retail telecommunications excise tax will apply to the total
				revenue.
(4) Wholesale exemption
				certificates or wholesale contracts must support exempt wholesale revenues. The
				wholesale exemption certificates are available on the department's internet
				site or by contacting the department at P.O. Box 5805, Helena, Montana
				59604-5805.
Sec.
					 15-53-155, MCA; IMP, Sec.
					 15-53-150,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.5 - Telephone License and Telecommunication Excise Tax › Rule 42.31.503 - ADVANCE TELECOMMUNICATIONS INFRASTRUCTURE CREDIT (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-53-155, MCA; IMP,
					 15-53-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.5 - Telephone License and Telecommunication Excise Tax › Rule 42.31.504 - COLLECTION OF TAX AND HEARING RIGHTS

Current through Register Vol. 13, July 5, 2024
(1)
				Every telecommunications service provider shall be liable for all amounts
				required to be collected as a tax under the provisions of Title 15, chapter 53,
				MCA.
(2) A telecommunications
				service provider has the right to request a hearing on a tax liability as
				provided in
				15-1-211, MCA, and ARM
				42.2.613 through
				42.2.621, effective December 17,
				1999. Copies of appeal form CVR-01 may be obtained by contacting the Department
				of Revenue, P.O. Box 5805, Helena, Montana 59604-5805.
(3) If the tax or any portion of the tax is
				not paid when due, the department may issue a Warrant for Distraint as provided
				in Title 15, chapter 1, part 7, MCA.
(4) The tax must be collected by the
				telecommunications service provider, and records shall be maintained evidencing
				proof of the taxes collected.
(5)
				Enrolled tribal members residing on their reservations are exempt from the
				tax.
15-53-155, MCA; IMP,
					 15-1-211,
					 15-1-701,
					 15-53-130,
					 15-53-137,
					 15-53-138,
					 15-53-139,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.5 - Telephone License and Telecommunication Excise Tax › Rule 42.31.505 - ANNUAL PAYMENTS FOR SMALL FILERS

Current through Register Vol. 13, July 5, 2024
(1) For the
				telephone license tax and the telecommunications excise tax, if the total
				amount of tax due is less than $50 in each of the quarters during the preceding
				calendar year, the taxpayer may file an annual return in lieu of filing the
				quarterly returns, provided the annual return is filed along with full payment
				within 60 days after the close of the calendar year.
15-53-155, MCA; IMP,
					 15-53-155,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.5 - Telephone License and Telecommunication Excise Tax › Rule 42.31.506 - APPLICATION FOR REPORTING ON AN ACCRUAL BASIS

Current through Register Vol. 13, July 5, 2024
(1)
				For purposes of the telecommunications excise tax, a telecommunications service
				provider will make an application for permission to report the tax on an
				accrual basis in writing on a form prescribed by the department.
(2) The department will respond to all
				applications in writing within 60 days of receipt. The response will indicate
				reasonable justification of any approval or denial to report on an accrual
				basis.
(3) The department will
				accept electronic remittance of returns as defined on the form described in
				(1).
15-53-155, MCA; IMP,
					 15-53-137,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.5 - Telephone License and Telecommunication Excise Tax › Rule 42.31.507 - TAXATION OF INTERNET REVENUE (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-53-155, MCA IMP:
					 15-53-137,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.5 - Telephone License and Telecommunication Excise Tax › Rule 42.31.510 - PENALTY AND INTEREST (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-53-155, MCA; IMP,
					 15-1-216,
					 15-53-145, 15-43-147,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.5 - Telephone License and Telecommunication Excise Tax › Rule 42.31.515 - EFFECTIVE DATES (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-53-104,
					 15-53-155, MCA; IMP,
					 15-53-101,
					 15-53-104,
					 15-53-111,
					 15-53-127,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.6 - Universal Access Fund Surcharge › Rule 42.31.601 - DEFINITIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
69-3-860, MCA; IMP,
					 69-3-860,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.6 - Universal Access Fund Surcharge › Rule 42.31.602 - DUE DATES (REPEALED)

Current through Register Vol. 13, July 5, 2024
69-3-860, MCA; IMP,
					 69-3-860,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.6 - Universal Access Fund Surcharge › Rule 42.31.603 - TAXPAYER RECORDS (REPEALED)

Current through Register Vol. 13, July 5, 2024
69-3-860, MCA; IMP,
					 69-3-860,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.6 - Universal Access Fund Surcharge › Rule 42.31.604 - OFFSET OF SURCHARGE AND REFUND PROCEDURES (REPEALED)

Current through Register Vol. 13, July 5, 2024
69-3-860, MCA; IMP,
					 69-3-860,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.7 - Tobacco › Rule 42.31.701 - DEFINITIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
16-11-402, MCA; IMP,
					 16-11-201,
					 16-11-402,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.7 - Tobacco › Rule 42.31.702 - REPORTING REQUIREMENTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
16-11-402, MCA; IMP,
					 16-11-403,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.7 - Tobacco › Rule 42.31.703 - DEPARTMENT EXAMINATIONS AND PRESERVATION OF RECORDS (REPEALED)

Current through Register Vol. 13, July 5, 2024
16-11-402, MCA; IMP,
					 16-11-118,
					 16-11-403,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.7 - Tobacco › Rule 42.31.704 - CREDIT FOR GOODS RETURNED TO MANUFACTURER (REPEALED)

Current through Register Vol. 13, July 5, 2024
16-11-402, MCA; IMP,
					 15-1-503,
					 16-11-112,
					 16-11-156,
					 16-11-403,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.7 - Tobacco › Rule 42.31.705 - LATE FILING PENALTIES (REPEALED)

Current through Register Vol. 13, July 5, 2024
16-11-402, MCA; IMP,
					 15-1-216,
					 16-11-402,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.7 - Tobacco › Rule 42.31.706 - DISPUTES (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201,
					 15-1-211,
					 16-11-402, MCA; IMP,
					 15-1-211,
					 16-11-143,
					 16-11-403,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.8 - Nursing Facilities › Rule 42.31.802 - TAX RECORDS

Current through Register Vol. 13, July 5, 2024
(1) For the nursing
				facility bed tax, each nursing facility responsible and liable for the
				collection of the fee will keep records showing the total number of bed days in
				the facility subject to the utilization fee.
(2) All records may be inspected by the
				department in accordance with the provisions of ARM
				42.2.305.
15-60-104, MCA; IMP,
					 15-60-201,
					 15-60-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.8 - Nursing Facilities › Rule 42.31.803 - ESTIMATION AND COLLECTION OF DELINQUENT OR UNPAID FEES

Current through Register Vol. 13, July 5, 2024
(1) If a nursing facility fails, neglects, or
				refuses to file the report in accordance with
				15-60-201, MCA, within the time
				required, or fails to pay the fee within the required period, the department
				shall estimate the number of bed days subject to the fee.
(2) The department shall estimate the fee
				amount and notify the facility of the assessment setting forth the amount of
				the delinquent fee, penalty, and interest due. The department shall inform the
				facility that if payment is not made, a warrant for distraint may be filed in
				accordance with
				15-1-216, MCA.
15-60-104, MCA; IMP,
					 15-1-216,
					 15-60-201,
					 15-60-204,
					 15-60-205,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.8 - Nursing Facilities › Rule 42.31.810 - HEARING RIGHTS

Current through Register Vol. 13, July 5, 2024
(1) All facilities
				have the right to request a hearing on its fee liability as provided in ARM
				42.2.510 and
				15-1-211, MCA.
15-60-104, MCA; IMP,
					 15-1-211,
					 15-60-206,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.9 - Public Service Commission and Consumer Council › Rule 42.31.902 - REPORTING REQUIREMENTS FOR THE PUBLIC SERVICE COMMISSION AND CONSUMER COUNCIL

Current through Register Vol. 13, July 5, 2024
(1) If the total
				amount of the fee is less than $50 in each of the quarters during the preceding
				calendar year, the taxpayer may file with the department an annual return in
				lieu of filing quarterly returns required by
				69-1-223, MCA, provided the annual
				return is filed along with full payment by the last day of the month after the
				close of the calendar year.
15-1-201, MCA; IMP,
					 69-1-223,
					 69-1-402,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.10 - Hospital Utilization › Rule 42.31.1002 - FEE

Current through Register Vol. 13, July 5, 2024
(1) Each hospital in the state shall pay to
				the department a utilization fee as specified in the schedules shown in
				15-66-102, MCA.
15-66-104, MCA; IMP,
					 15-66-102,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.11 - Cannabis Taxes › Rule 42.31.1101 - LOCAL-OPTION MARIJUANA EXCISE TAX; NOTIFICATION REQUIREMENTS OF A LOCALITY; AFFECTED DISPENSARY REPORTING AND TAX PAYMENT REQUIREMENTS

Current through Register Vol. 13, July 5, 2024
(1) If a locality adopts a local-option
				marijuana excise tax pursuant to 16-12-309 through 16-12-317, MCA, the taxes
				are imposed on the purchaser, as defined in
				15-64-101(5),
				MCA, and must be collected by an affected dispensary at the time of sale. For
				the purpose of this rule, an "affected dispensary" means a dispensary located
				within the jurisdiction of a locality with a local-option marijuana excise
				tax.
(2) A locality is required to
				notify the department of the adoption of a local-option marijuana excise tax at
				least 90 days prior to its effective date.
(a) A locality shall provide the department
				with a copy of the ballot initiative placed before the electorate which should,
				at a minimum, include the following:
(i) the
				applicable tax rate;
(ii) the
				marijuana products subject to the tax; and
(iii) the effective date for the
				tax.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.21 - Public Contractors › Rule 42.31.2101 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to terms used in this
				  sub-chapter:
(1) A "public contractor"
				is anyone who submits a proposal to or enters into a contract with a
				governmental agency or department for the construction or reconstruction of any
				public work, the cost of such construction or reconstruction being greater than
				$5,000. The term "public contractor" includes subcontractors.
(2) "Public construction work," includes any
				work requiring the installation, addition, placement, replacement, or removal
				of any equipment, parts, structures, or materials of any kind whatsoever. This
				rule applies to all contracts exceeding $5,000 whether or not such contracts
				require performance of service, maintenance, repair, or any other type of work
				in addition to, or as part of, the work as stated above.
Sec.
					 15-50-301, MCA; IMP, Sec.
					 15-50-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.21 - Public Contractors › Rule 42.31.2102 - APPLICABILITY

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-50-103, MCA; IMP, Sec.
					 15-50-101,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.21 - Public Contractors › Rule 42.31.2103 - FEDERAL PROJECTS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-50-103, MCA; IMP, Sec.
					 15-50-203, MCA, and Title 15,
					 chapter 50, MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.21 - Public Contractors › Rule 42.31.2104 - CONTRACTOR'S RETURN REQUIRED FOR PUBLIC WORKS PROJECTS

Current through Register Vol. 13, July 5, 2024
(1) Public works contracts performed during
				the calendar year showing the 1% tax credit withheld during the current tax
				year must be filed with the department as required by
				15-50-301, MCA. For purposes of
				this filing, the department will accept the following:
(a) Schedule C, attached to the individual
				income tax return, as required by
				15-30-142, MCA;
(b) Schedule C attached to the corporation
				license tax return, as required by
				15-31-111, MCA; and
(c) personal property refund request form
				PC-4 and, if necessary, an additional schedule form PC-3, as required by
				15-50-207, MCA.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.21 - Public Contractors › Rule 42.31.2111 - APPLICATION FOR LICENSE

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec. 15-50- 103, MCA; IMP, Sec.
					 15-50-211 through
					 15-50-213,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.21 - Public Contractors › Rule 42.31.2112 - RENEWAL APPLICATIONS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec. 15-50- 103, MCA; IMP, Sec.
					 15-50-211 through
					 15-50-213,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.21 - Public Contractors › Rule 42.31.2113 - CHANGE IN CLASS OR NAME

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec. 15-50- 103, MCA; IMP, Sec.
					 15-50-211 through
					 15-50-213,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.21 - Public Contractors › Rule 42.31.2114 - EQUIPMENT LIST

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-50-103, MCA; IMP, Sec.
					 15-50-211 through
					 15-50-213,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.21 - Public Contractors › Rule 42.31.2121 - CONTRACT AWARD REPORT BY AGENCY

Current through Register Vol. 13, July 5, 2024
(1) Whenever a
				contract for the performance of public construction or reconstruction is
				awarded by any governmental agency, or departments thereof or any contractor
				subletting a contract, the awarding agencies, departments or contractors must
				complete and file with the department a contract award report (form PC-1) which
				must contain the following information:
(a)
				name of the governmental agency, department within that agency, or awarding
				contractor awarding the contract;
(b) contract number, location and general
				description of construction to be performed, and the date the contract or
				subcontract, whichever the case may be, was awarded;
(c) name and address of the contractor or
				subcontractor awarded the contract;
(d) total value in money, credits, or other
				valuable consideration specified in the contract, that is to be paid for the
				completion of the contract;
(e)
				date when the construction is to be completed; and
(f) date when the increments of the contract
				costs are to be paid the contractor or subcontractor, the amounts of such
				payments, and the percentage of the increment withheld from each payment to
				insure satisfactory completion of the job.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.21 - Public Contractors › Rule 42.31.2122 - GROSS RECEIPTS WITHHOLDING BY AGENCY

Current through Register Vol. 13, July 5, 2024
(1) The
				governmental agencies that have awarded a contract for the performance of
				public construction or reconstruction works and are making payment for the
				satisfactory performance of said contract, or any increment thereof, must
				withhold 1% of the amount due and transmit such amount withheld to the
				department along with a gross receipts withholding report (form PC-2) which
				must contain the following:
(a) governmental
				agency that awarded the contract and is making payment;
(b) contract number, location and general
				description of construction to be performed, and the date contract was
				awarded;
(c) name and address of
				the contractor to whose account the 1% payment is to be credited;
(d) total sum due the contractor, including
				amounts to be withheld until completion of the contract;
(e) total sum due the contractor less any
				amount to be withheld until completion of the contract by including the 1%
				withholding;
(f) net amount paid
				the contractor at time of reporting; and
(g) amount transmitted to the department at
				time of reporting.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.21 - Public Contractors › Rule 42.31.2131 - CONTRACT AWARD REPORT BY CONTRACTOR AWARDED CONTRACT

Current through Register Vol. 13, July 5, 2024
(1) Whenever a contract for the performance
				of public construction or reconstruction works is awarded by the federal
				government or by any agencies or when a contractor sublets a contract, the
				contractor awarded the contract must complete and file with the department a
				contract award report (form PC-1) which must contain the following information:
(a) name of the governmental agency or prime
				contractor awarding the contract;
(b) contract number, location and general
				description of construction to be performed;
(c) name and address of the contractor or
				subcontractor awarded the contract;
(d) total value in money, credits, or other
				valuable consideration specified in the contract, that is to be paid for the
				completion of the contract;
(e)
				date when the construction is to be completed; and
(f) date when the increments of the contract
				costs are to be paid the contractor or subcontractor, the amount of such
				payments, and the percentage of the increment withheld from each payment to
				insure satisfactory completion of the job.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.21 - Public Contractors › Rule 42.31.2132 - GROSS RECEIPTS PAYMENT BY CONTRACTOR

Current through Register Vol. 13, July 5, 2024
(1) If
				1% of the gross receipts is not withheld by the contracting governmental agency
				or awarding contractor, the contractor must make payment of such amounts to the
				department within 30 days after the date on which the contractor receives each
				increment of payment for work performed by the contractor. Payment by the
				contractor must be accompanied by a completed gross receipts withholding report
				(form PC-2).
(2) In the case where
				the state of Montana, counties, cities, or any agencies and awarding
				contractors thereof, fail to withhold the gross receipts fees, the contractor
				must pay 1% of the gross receipts received by the contractor.
(3) In all cases where the federal government
				or any agency is the sole governmental agency awarding the contract, payment
				must be made by the contractor to the department in an amount equal to 1% of
				the gross receipts received by the contractor as payment for work performed by
				the contractor. The payment of such amount to the department is the duty of the
				contractor without any specific request or notice, relative to a particular
				payment, that such payment must be made to the department.
Sec.
					 15-50-301, MCA; IMP, Sec.
					 15-50-101,
					 15-50-205, and
					 15-50-206,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.21 - Public Contractors › Rule 42.31.2133 - ADDITIONAL REPORT AND WITHHOLDING REQUIREMENTS IN CASE OF SUBLET CONTRACT

Current through Register Vol. 13, July 5, 2024
(1) Whenever a contract for the performance
				of public construction or reconstruction has been awarded by any governmental
				agency, including the federal government, and a contractor sublets a contract
				in connection with such construction or reconstruction, the contractor awarding
				the subcontract must complete and file with the department of revenue a
				contract award report (form PC-1) which must contain the information specified
				in ARM 42.31.2131.
(2) Any contractor subletting a contract is
				also required to withhold 1% of the amount due his subcontractor but will not
				transmit such amount to the department. He will complete the gross receipts
				withholding report (form PC-2) checking the box marked "Subcontractor
				Allocation." The amount withheld (amount shown on line 8 on form PC-2) will
				then be credited to the subcontractor and deducted from the original 1% which
				was withheld from the prime contractor. For failure to file the allocation
				report within the required 30-day period, provided for in ARM
				42.31.2132, a penalty of 10% of
				the tax withheld from the subcontractor shall be due from the prime
				contractor.
Sec.
					 15-1-301, MCA; IMP, Sec.
					 15-50-101,
					 15-50-205, and
					 15-50-206,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.21 - Public Contractors › Rule 42.31.2134 - ESTIMATION OF TAX UPON FAILURE TO FILE AND PAY TAX

Current through Register Vol. 13, July 5, 2024
(1) If a contractor fails to file the
				statement required by
				15-50-206, MCA, and fails to pay
				the tax due within the required 30 days, the department will estimate the
				amount due from sources available to the department, and issue an assessment of
				taxes due, including penalty and interest as defined in
				15-50-309, MCA. If a contractor
				ignores the department's attempt to collect the tax due, a warrant for
				distraint will be filed against the contractor as defined by
				15-50-310, MCA.
Sec.
					 15-50-301, MCA; IMP, Sec.
					 15-50-206,
					 15-50-301,
					 15-50-308,
					 15-50-309, and
					 15-50-310,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.21 - Public Contractors › Rule 42.31.2141 - PERSONAL PROPERTY TAX REFUND

Current through Register Vol. 13, July 5, 2024
(1) Public
				contractors, who have had the 1% contractors gross receipts tax withheld from
				them by any governmental agency or prime contractor, will be allowed, as a
				refund any of those personal property taxes and motor vehicle fees incurred
				between January 1 and December 31 of the year the withholding occurred. The
				refund applies only to personal property taxes on equipment used in the
				construction business of the contractor.
(2) These refunds will only be allowed after
				all necessary reports are filed and copies of paid personal property tax and
				motor vehicle fee receipts are submitted to the department.
(3) All overpayment refunds and personal
				property tax and motor vehicle fee refund requests are due July 1 of the
				calendar year following the year the tax liability or overpayment occurred. For
				any given year in which a tax liability or overpayment occurred, refund
				requests will be accepted annually up to five years after the original July 1
				due date for that year.
Sec.
					 15-1-201 and
					 15-50-301, MCA; IMP, Sec.
					 15-50-207,
					 15-50-304 and
					 39-9-204,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.21 - Public Contractors › Rule 42.31.2142 - CORPORATION LICENSE TAX CREDIT

Current through Register Vol. 13, July 5, 2024
(1) A
				cor-poration is allowed a credit against its Montana corporation license tax
				liability for "public contractor's gross receipts tax" paid pursuant to the
				provisions of
				15-50-205 and
				15-50-206, MCA. The credit is
				allowed with respect to the corporation's Montana corporation license tax
				liability determined for the taxable period within which the net income from
				contracts subject to the gross receipts tax is reported. If the corporation
				reports its income from contracts on a percentage of completion basis, the
				credit must be allocated accordingly. The amount of credit allowable is the net
				public contractor's gross receipts tax (after personal property tax credit)
				actually imposed against and paid by the corporation but not in excess of its
				Montana corporation license tax liability. The credit is allowed without regard
				to the fact that the public contractor's gross receipts tax is an allowable
				deduction in determining net income subject to Montana corporation license
				tax.
(2) In the event the public
				contractor's gross receipts tax is paid by a joint venture or a partnership,
				the members thereof shall be entitled to the credit for the tax as their
				respective interests appear.
Sec.
					 15-50-301, MCA; IMP, Sec.
					 15-50-205,
					 15-50-206,
					 15-50-207, and
					 39-9-204,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES › Subchapter 42.31.21 - Public Contractors › Rule 42.31.2143 - STATE INCOME TAX CREDIT

Current through Register Vol. 13, July 5, 2024
(1) A resident or a
				nonresident individual is allowed a credit against his Montana income tax
				liability for "public contractor's gross receipts tax" paid pursuant to the
				provisions of
				15-50-205 and
				15-50-206, MCA. The credit is
				allowed with respect to the taxpayer's Montana income tax liability determined
				for the taxable year within which the net income from contracts subject to the
				gross receipts tax is reported. If the taxpayer reports his income from
				contracts on a percentage of completion basis, the credit must be allocated
				accordingly. The amount of credit allowable is the net public contractor's
				gross receipts tax (after personal property tax credit) actually imposed and
				paid by the taxpayer but not in excess of his Montana income tax liability. The
				credit is allowed without regard to the fact that the public contractor's gross
				receipts tax is an allowable deduction in determining Montana income tax
				taxable income.
(2) In the event
				the public contractor's gross receipts tax is paid by a joint venture or a
				partnership, the members thereof shall be entitled to the credit for the tax as
				their respective interests appear.
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-50-201,
					 15-50-205,
					 15-50-207, and
					 39-9-204,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.32 - NATURAL RESOURCES › Subchapter 42.32.1 - Resource Indemnity Trust Tax › Rule 42.32.101 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.25.1501
15-1-201, MCA; IMP,
					 15-38-103,
					 15-38-105,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.32 - NATURAL RESOURCES › Subchapter 42.32.1 - Resource Indemnity Trust Tax › Rule 42.32.102 - APPLICABILITY

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.25.1502
15-1-201, MCA; IMP,
					 15-38-105,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.32 - NATURAL RESOURCES › Subchapter 42.32.1 - Resource Indemnity Trust Tax › Rule 42.32.103 - COMPUTATION OF TAX

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.25.1503
15-1-201, MCA; IMP,
					 15-38-105,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.32 - NATURAL RESOURCES › Subchapter 42.32.1 - Resource Indemnity Trust Tax › Rule 42.32.104 - RESPONSIBILITY FOR FILING FORMS AND PAYING TAX

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.25.1504
15-1-201, MCA; IMP,
					 15-38-104,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.32 - NATURAL RESOURCES › Subchapter 42.32.1 - Resource Indemnity Trust Tax › Rule 42.32.105 - SUPPLEMENTAL INFORMATION

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.25.1505
15-1-201, MCA; IMP,
					 15-38-105,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.32 - NATURAL RESOURCES › Subchapter 42.32.1 - Resource Indemnity Trust Tax › Rule 42.32.106 - MINIMUM TAX AND ANNUAL EXEMPTION

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.25.1506
15-1-201, MCA; IMP,
					 15-38-104,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.32 - NATURAL RESOURCES › Subchapter 42.32.1 - Resource Indemnity Trust Tax › Rule 42.32.107 - COMPUTATION OF GROSS VALUE

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.25.1507
15-1-201, MCA; IMP,
					 15-38-104,
					 15-38-105,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.34 - DANGEROUS DRUG TAX ACT › Subchapter 42.34.1 - Dangerous Drug Tax Act › Rule 42.34.101 - DEFINITIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-25-113, MCA; IMP, Sec.
					 15-25-111,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.34 - DANGEROUS DRUG TAX ACT › Subchapter 42.34.1 - Dangerous Drug Tax Act › Rule 42.34.102 - FILING OF RETURNS - DANGEROUS DRUG INFORMATION REPORT (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-25-113, MCA; IMP, Sec.
					 15-25-111,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.34 - DANGEROUS DRUG TAX ACT › Subchapter 42.34.1 - Dangerous Drug Tax Act › Rule 42.34.103 - NOTICE OF ASSESSMENT - HEARING - LIEN (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-25-111, MCA; IMP, Sec.
					 15-25-113,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.34 - DANGEROUS DRUG TAX ACT › Subchapter 42.34.1 - Dangerous Drug Tax Act › Rule 42.34.104 - CREDITS AND REFUNDS - PROCEDURES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-25-113, MCA; IMP, Sec.
					 15-1-503 and
					 15-25-111,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.34 - DANGEROUS DRUG TAX ACT › Subchapter 42.34.1 - Dangerous Drug Tax Act › Rule 42.34.105 - ASSESSMENT NOT CONTINGENT UPON CONVICTION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-25-113, MCA; IMP, Sec.
					 15-25-111,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.34 - DANGEROUS DRUG TAX ACT › Subchapter 42.34.1 - Dangerous Drug Tax Act › Rule 42.34.106 - RESIDENCY NOT CONSIDERED FACTOR (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-25-113, MCA; IMP, Sec.
					 15-25-111,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.34 - DANGEROUS DRUG TAX ACT › Subchapter 42.34.1 - Dangerous Drug Tax Act › Rule 42.34.107 - CONFIDENTIALITY OF TAX RECORDS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-25-113, MCA; IMP, Sec.
					 15-25-113,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.34 - DANGEROUS DRUG TAX ACT › Subchapter 42.34.1 - Dangerous Drug Tax Act › Rule 42.34.108 - INVESTIGATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-25-113, MCA; IMP, Sec.
					 15-25-113,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.34 - DANGEROUS DRUG TAX ACT › Subchapter 42.34.1 - Dangerous Drug Tax Act › Rule 42.34.109 - ASSISTANCE OF COURTS - COUNTY ATTORNEY (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-25-113, MCA; IMP, Sec.
					 15-25-113,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.34 - DANGEROUS DRUG TAX ACT › Subchapter 42.34.1 - Dangerous Drug Tax Act › Rule 42.34.110 - CLOSING AGREEMENTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-25-113 MCA; IMP, Sec.
					 15-25-113
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.34 - DANGEROUS DRUG TAX ACT › Subchapter 42.34.1 - Dangerous Drug Tax Act › Rule 42.34.111 - COLLECTION AND DISPOSITION OF TAX (REPEALED)

Current through Register Vol. 13, July 5, 2024
Secs.
					 2-4-201,
					 15-1-201,
					 15-30-305,
					 15-31-501,
					 15-35-122,
					 15-53-104 and
					 15-70-104 MCA; IMP, Secs.
					 2-4-201,
					 15-1-206,
					 15-30-321,
					 15-31-502,
					 15-35-105,
					 15-36-107,
					 15-37-108,
					 15-38-107,
					 15-53-111,
					 15-54-111,
					 15-55-108,
					 15-56-111,
					 15-58-106,
					 15-59-106,
					 15-59-205,
					 15-70-210 and
					 15-70-330
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.1 - General Provisions › Rule 42.35.101 - DEFINITIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Title 72,
					 chapter 16, and Sec.
					 72-16-308,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.1 - General Provisions › Rule 42.35.102 - DETERMINATION OF DOMICILE (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Title 72,
					 chapter 16, MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.1 - General Provisions › Rule 42.35.103 - DETERMINATION OF SITUS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Title 72,
					 chapter 16, MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.1 - General Provisions › Rule 42.35.104 - TRANSFER OF ASSETS-WAIVER (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-304,
					 72-16-313, and
					 72-16-433, MCA, and Title 72,
					 chapter 16, part 7, MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.2 - Property Transfers Subject to Tax › Rule 42.35.201 - PROPERTY SUBJECT TO TAX (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-301,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.2 - Property Transfers Subject to Tax › Rule 42.35.202 - PROPERTY OF RESIDENT OWNERS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-301,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.2 - Property Transfers Subject to Tax › Rule 42.35.203 - PROPERTY OF NONRESIDENT OWNERS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-301,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.2 - Property Transfers Subject to Tax › Rule 42.35.204 - EXCEPTIONS (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 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.2 - Property Transfers Subject to Tax › Rule 42.35.211 - TRANSFERS IN CONTEMPLATION OF DEATH (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-301,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.2 - Property Transfers Subject to Tax › Rule 42.35.212 - BURDEN OF PROOF (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-301,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.2 - Property Transfers Subject to Tax › Rule 42.35.213 - GIFTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-301,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.2 - Property Transfers Subject to Tax › Rule 42.35.214 - DETERMINATION OF TRANSFEROR'S INTENT (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-301,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.2 - Property Transfers Subject to Tax › Rule 42.35.221 - TRANSFERS UNDER POWER OF APPOINTMENT (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-302,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.2 - Property Transfers Subject to Tax › Rule 42.35.222 - LIABILITY FOR TAX (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-302,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.2 - Property Transfers Subject to Tax › Rule 42.35.231 - TRANSFER OF JOINT INTEREST PROPERTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-303,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.2 - Property Transfers Subject to Tax › Rule 42.35.232 - TREATMENT WHEN DEATH OCCURRED 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.
					 72-16-303,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.2 - Property Transfers Subject to Tax › Rule 42.35.233 - TREATMENT WHEN DEATH OCCURRED ON OR AFTER JULY 1, 1977 , AND PRIOR TO JULY 1, 1979 (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-303,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.2 - Property Transfers Subject to Tax › Rule 42.35.234 - TREATMENT WHEN DEATH OCCURRED ON OR AFTER JULY 1, 1979 (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-303,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.2 - Property Transfers Subject to Tax › Rule 42.35.241 - TRANSFER OF INSURANCE PROCEEDS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-304,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.2 - Property Transfers Subject to Tax › Rule 42.35.242 - DEBTS SATISFIED BY INSURANCE PROCEEDS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-304,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.2 - Property Transfers Subject to Tax › Rule 42.35.243 - EFFECT OF MAKING PROCEEDS PAYABLE TO DIFFERENT TRANSFEREES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-304,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.2 - Property Transfers Subject to Tax › Rule 42.35.244 - ANNUITY PROCEEDS AND MATURED ENDOWMENTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-304,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.3 - Imposition of Inheritance Tax › Rule 42.35.301 - TIME OF IMPOSITION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-307,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.3 - Imposition of Inheritance Tax › Rule 42.35.302 - TRANSFER DATES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-306,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.35 - INHERITANCE AND ESTATE TAX › Subchapter 42.35.3 - Imposition of Inheritance Tax › Rule 42.35.311 - VALUATION OF PROPERTY (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 42.35.312 - DETERMINATION OF CLEAR MARKET VALUE (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 42.35.313 - FUNERAL EXPENSES (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 42.35.314 - EXPENSES OF LAST ILLNESS (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 42.35.315 - TAXES OWING AT DEATH (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-1-201 and
					 72-16-201, MCA; IMP, Sec.
					 72-16-308,
					 MCA;