Current Department Rules

The ARM titles listed below are available in Microsoft Word format.

Chapter 1 Organizational Rules
Chapter 2 General Department Rules
Chapter 3   Waiver of Penalty and Interest Rates
Chapter 4   Tax Credits
Chapter 5   Filing and Remittance
Chapter 6   Child Support (Transferred)
Chapter 7   Video Draw Poker Machines (Transferred)
Chapter 8   Board of Review
Chapter 9   Pass-Through Entities
Chapter 11 Liquor Stores and Vendors
Chapter 12 Liquor Licenses and Permits
Chapter 13 Regulation of Licenses
Chapter 14 Lodging Facility Use Tax
Chapter 15 Individual Tax
Chapter 16 Payment of Tax
Chapter 17 Withholding and Estimated Payments
Chapter 18 Montana Appraisal Plan
Chapter 19 General Property Tax Provisions
Chapter 20 Real Property
Chapter 21 Personal Property
Chapter 22 Centrally Assessed Property
Chapter 23 Corporation License Tax, General
Chapter 24 Corporation License Tax, Special
Chapter 25 Natural Resource Tax
Chapter 26 Corporation Multi-state Activities
Chapter 27 Motor Fuels Gasoline (Transferred)
Chapter 28 Motor Fuels, Other Fuels (Transferred)
Chapter 29 Universal System Benefits Programs
Chapter 31 Miscellaneous Tax - Commercial Activities
Chapter 32 Natural Resource Tax
Chapter 34 Dangerous Drug Tax (Repealed)
Chapter 35 Inheritance and Estate Tax
Chapter 36 Inheritance and Estate Tax
Chapter 38 Abandoned Property

Disclaimer

The Administrative Rules of Montana (ARM) available at this site contain what should be the same text as the official version published by the Office of the Secretary of State. There is a possibility, however, that the content may vary from the official version. In addition, the format has been changed for viewing on this web site. A copy of the official ARM in official format can be obtained from the ARM Bureau of the Office of the Secretary of State, by calling (406) 444-2055 or from the Department of Revenue by clicking here or calling (406) 444-5828.