DEPARTMENT 42 - REVENUE (Rule 42.1.101 to Rule 42.39.313)

  1. CHAPTER 42.1 - ORGANIZATIONAL RULE (Rule 42.1.101 to Rule 42.1.101)
  2. CHAPTER 42.2 - GENERAL DEPARTMENT RULES (Rule 42.2.101 to Rule 42.2.1003)
  3. CHAPTER 42.3 - WAIVER OF PENALTY AND INTEREST (Rule 42.3.101 to Rule 42.3.120)
  4. CHAPTER 42.4 - TAX CREDITS (Rule 42.4.101 to Rule 42.4.4115)
  5. CHAPTER 42.5 - FILING AND REMITTANCE (Rule 42.5.101 to Rule 42.5.304)
  6. CHAPTER 42.6 - INVESTIGATIONS AND ENFORCEMENT DIVISION CHILD SUPPORT ENFORCEMENT SERVICES (TRANSFERRED TO PUBLIC HEALTH AND HUMAN SERVICES, TITLE 37) (Rule 42.6.101 to Rule 42.6.314)
  7. CHAPTER 42.7 - INVESTIGATIONS AND ENFORCEMENT DIVISION VIDEO DRAW POKER MACHINES (TRANSFERRED TO JUSTICE, TITLE 23) (Rule 42.7.101 to Rule 42.7.229)
  8. CHAPTER 42.8 - BOARD OF REVIEW (Rule 42.8.101 to Rule 42.8.106)
  9. CHAPTER 42.9 - PASS-THROUGH ENTITIES (Rule 42.9.101 to Rule 42.9.540)
  10. CHAPTER 42.10 - COLLECTIONS (Subchapter 42.10.1 to Rule 42.10.509)
  11. CHAPTER 42.11 - AGENCY LIQUOR STORES AND VENDORS (Rule 42.11.101 to Rule 42.11.427)
  12. CHAPTER 42.12 - GENERAL DEPARTMENT RULES (Rule 42.12.101 to Rule 42.12.505)
  13. CHAPTER 42.13 - REGULATION OF LICENSEES (Rule 42.13.101 to Rule 42.13.1301)
  14. CHAPTER 42.14 - LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX (Rule 42.14.101 to Rule 42.14.1202)
  15. CHAPTER 42.15 - INCOME TAX (Rule 42.15.101 to Rule 42.15.1004)
  16. CHAPTER 42.16 - PAYMENT OF TAX (Rule 42.16.101 to Rule 42.16.1229)
  17. CHAPTER 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS (Rule 42.17.101 to Rule 42.17.605)
  18. CHAPTER 42.18 - MONTANA APPRAISAL PLAN (Rule 42.18.101 to Rule 42.18.211)
  19. CHAPTER 42.19 - GENERAL PROPERTY TAX PROVISIONS (Rule 42.19.101 to Rule 42.19.1412)
  20. CHAPTER 42.20 - Forest Land (Rule 42.20.101 to Rule 42.20.902)
  21. CHAPTER 42.21 - PERSONAL PROPERTY (Rule 42.21.101 to Rule 42.21.1104)
  22. CHAPTER 42.22 - CENTRALLY ASSESSED PROPERTY (Rule 42.22.101 to Rule 42.22.2115)
  23. CHAPTER 42.23 - CORPORATION LICENSE TAX - GENERAL (Rule 42.23.101 to Rule 42.23.805)
  24. CHAPTER 42.24 - CORPORATION LICENSE TAX - SPECIAL (Rule 42.24.101 to Rule 42.24.214)
  25. CHAPTER 42.25 - NATURAL RESOURCES TAXES (Rule 42.25.101 to Rule 42.25.1820)
  26. CHAPTER 42.26 - CORPORATE MULTISTATE ACTIVITIES (Rule 42.26.101 to Rule 42.26.1303)
  27. CHAPTER 42.27 - MOTOR FUEL TAX DIVISION - GASOLINE TAX (TRANSFERRED TO TRANSPORTATION, TITLE 18) (Rule 42.27.101 to Rule 42.27.605)
  28. CHAPTER 42.28 - MOTOR FUEL TAX DIVISION - OTHER FUELS (TRANSFERRED TO TRANSPORTATION, TITLE 18) (Rule 42.28.101 to Rule 42.28.502)
  29. CHAPTER 42.29 - UNIVERSAL SYSTEM BENEFITS PROGRAMS (Rule 42.29.101 to Rule 42.29.112)
  30. CHAPTER 42.30 - TAXATION OF ESTATES AND TRUSTS (Rule 42.30.101 to Rule 42.30.204)
  31. CHAPTER 42.31 - MISCELLANEOUS TAX - COMMERCIAL ACTIVITIES (Rule 42.31.101 to Rule 42.31.2143)
  32. CHAPTER 42.32 - NATURAL RESOURCES (Rule 42.32.101 to Rule 42.32.107)
  33. CHAPTER 42.33 - RESERVED
  34. CHAPTER 42.34 - DANGEROUS DRUG TAX ACT (Rule 42.34.101 to Rule 42.34.111)
  35. CHAPTER 42.35 - INHERITANCE AND ESTATE TAX (Rule 42.35.101 to Rule 42.35.520)
  36. CHAPTER 42.36 - INHERITANCE AND ESTATE TAX (Rule 42.36.101 to Rule 42.36.603)
  37. CHAPTER 42.37 - RESERVED
  38. CHAPTER 42.38 - ABANDONED PROPERTY (Rule 42.38.101 to Rule 42.38.310)
  39. CHAPTER 42.39 - [Effective 7/2/2021] MARIJUANA REGISTRY (Rule 42.39.101 to Rule 42.39.313)

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