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Montana Administrative Register Notice 42-2-776 No. 18   09/20/2007    
    Page No.: 1412 -- 1437
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BEFORE THE DEPARTMENT OF REVENUE

OF THE STATE OF MONTANA

 

In the matter of the proposed amendment of ARM 42.21.113, 42.21.123, 42.21.131, 42.21.137, 42.21.138, 42.21.139, 42.21.140, 42.21.151, 42.21.153, 42.21.155, 42.22.1311, and repeal of ARM 42.21.112 relating to personal, industrial, and centrally assessed property taxes
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NOTICE OF PUBLIC HEARING ON PROPOSED AMENDMENT AND REPEAL

 

TO: All Concerned Persons

 

1. On October 11, 2007, at 9:00 a.m., a public hearing will be held in the Director's Office (Fourth Floor) Conference Room of the Sam W. Mitchell Building, at Helena, Montana, to consider the amendment and repeal of the above-stated rules.

Individuals planning to attend the hearing shall enter the building through the east doors of the Sam W. Mitchell Building, 125 North Roberts, Helena, Montana.

 

2. The Department of Revenue will make reasonable accommodations for persons with disabilities who wish to participate in this public hearing or need an alternative accessible format of this notice. If you require an accommodation, contact the Department of Revenue no later than 5:00 p.m., October 5, 2007, to advise us of the nature of the accommodation that you need. Please contact Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5828; fax (406) 444-3696; or e-mail canderson@mt.gov.

 

3. The rules proposed to be amended provide as follows, stricken matter interlined, new matter underlined:

 

42.21.113 LEASED AND RENTAL EQUIPMENT (1) Leased or rental equipment that is leased or rented on an hourly, daily, or weekly basis, but is not exempt under 15-6-201(1)(cc), MCA, will be valued in the following manner:

(a) For equipment that has an acquired cost of $0 to $500, the department shall use a four-year trended depreciation schedule. The trended schedule will be the same as ARM 42.21.155, category 1.

 

                          YEAR NEW/ACQUIRED                                 TRENDED % GOOD

                 2006                                                                   70%

                 2005                                                                   43%

                 2004                                                                   19%

                 2003 and older                                                     8%

 

              YEAR NEW/ACQUIRED                                  TRENDED % GOOD

                 2007                                                                    70%

                 2006                                                                    43%

                 2005                                                                    18%

                 2004 and older                                                     9%

 

(b) For equipment that has an acquired cost of $501 to $1,500, the department shall use a five-year trended depreciation schedule. The trended schedule will be the same as ARM 42.21.155, category 2.

 

                          YEAR NEW/ACQUIRED                                  TRENDED % GOOD

                 2006                                                                    85%

                 2005                                                                    69%

                 2004                                                                    53%

                 2003                                                                    35%

                 2002 and older                                                   20%

 

                          YEAR NEW/ACQUIRED                                   TRENDED % GOOD

                 2007                                                                     85%

                 2006                                                                     69%

                 2005                                                                     52%

                 2004                                                                     34%

                 2003 and older                                                    20%

 

(c) For equipment that has an acquired cost of $1,501 to $5,000, the department shall use a ten-year trended depreciation schedule. The trended schedule will be the same as ARM 42.21.155, category 8.

 

                           YEAR NEW/ACQUIRED                                  TRENDED % GOOD

                  2006                                                                    92%

                  2005                                                                    87%

                  2004                                                                    81%

                  2003                                                                    72%

                  2002                                                                    63%

                  2001                                                                    54%

                  2000                                                                    43%

                  1999                                                                    34%

                  1998                                                                    27%

                  1997 and older                                                  23%

 

               YEAR NEW/ACQUIRED                                  TRENDED % GOOD

                  2007                                                                    92%

                  2006                                                                    86%

                  2005                                                                    81%

                  2004                                                                    74%

                  2003                                                                    64%

                  2002                                                                    55%

                  2001                                                                    44%

                  2000                                                                    34%

                  1999                                                                    28%

                  1998 and older                                                   23%

 

(d) For equipment that has an acquired cost of $5,001 to $15,000, the department shall use the trended depreciation schedule for heavy equipment. The schedule will be the same as ARM 42.21.131.

 

                          YEAR NEW/ACQUIRED                                  TRENDED % GOOD

                 2007                                                                    80%

                 2006                                                                    65%

                 2005                                                                    58%

                 2004                                                                    54%

                 2003                                                                    49%

                 2002                                                                    44%

                 2001                                                                    40%

                 2000                                                                    36%

                 1999                                                                    32%

                 1998                                                                    31%

                 1997                                                                    29%

                 1996                                                                    28%

                 1995                                                                    27%

                 1994                                                                    26%

                 1993                                                                    26%

                 1992                                                                    25%

                 1991                                                                    24%

                 1990                                                                    24%

                 1989                                                                    23%

                 1988 and older                                                   23%

 

             YEAR NEW/ACQUIRED                                   TRENDED % GOOD

                 2008                                                                    80%

                 2007                                                                    65%

                 2006                                                                    58%

                 2005                                                                    55%

                 2004                                                                    50%

                 2003                                                                    45%

                 2002                                                                    42%

                 2001                                                                    38%

                 2000                                                                    35%

                1999                                                                     32%

                1998                                                                     30%

                1997                                                                     30%

                1996                                                                     29%

                1995                                                                     29%

                1994                                                                     27%

                1993                                                                     25%

                1992                                                                     24%

                1991                                                                     23%

                1990                                                                     23%

                1989 and older 22%

 

(e) For rental video tapes the following schedule will be used:

 

                         YEAR NEW/ACQUIRED                                     TRENDED % GOOD

                2006                                                                       25%

                2005                                                                       15%

                2004 and older                                                      10%

 

              YEAR NEW/ACQUIRED                                    TRENDED % GOOD

                2007                                                                       25%

                2006                                                                       15%

                2005 and older                                                      10%

 

(2) through (4) remain the same.

(5) This rule is effective for tax years beginning after December 31, 2006 2007.

 

AUTH: 15-1-201, 15-23-108, MCA

IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-219, 15-24-921, 15-24-922, 15-24-925, MCA

 

REASONABLE NECESSITY: The department is proposing to amend ARM 42.21.113 to clarify through the trend tables how the department arrives at market value as required by 15-8-111, MCA. Annually, the department updates these schedules to inform taxpayers of the current percentages used by the department when valuing and taxing their property. To determine the market value of personal property, the department has historically used and adopted the concept of trending and depreciation. The method by which trended depreciation schedules are derived is described in the existing rule, and that method is not being changed. The First Judicial District Court indicated in 1986 that the department must publish these trend tables annually and these amendments are in compliance with that order.

 

42.21.123 FARM MACHINERY AND EQUIPMENT (1) through (4) remain the same.

(5) The trended depreciation schedule referred to in (2) through (4) is listed below and shall be used for tax year 2007 2008. The schedule is derived by using the guidebook listed in (1) as the data base. The values derived through use of the trended depreciation schedule will approximate average wholesale value.

 

                                                                                                       TRENDED % GOOD

                              YEAR NEW/ACQUIRED                           AVERAGE WHOLESALE

                                              2007                                                               80%

                                              2006                                                               70%

                                              2005                                                               65%

                                              2004                                                               65%

                                              2003                                                               62%

                                              2002                                                               55%

                                              2001                                                               51%

                                              2000                                                               46%

                                              1999                                                               42%

                                              1998                                                               40%

                                              1997                                                               38%

                                              1996                                                               35%

                                              1995                                                               35%

                                              1994                                                               30%

                                              1993                                                               28%

                                              1992                                                               26%

                                              1991                                                               26%

                                              1990 and older                                              24%

 

 
YEAR NEW/ACQUIRED
TRENDED % GOOD
AVERAGE WHOLESALE
 
2008
80%
 
2007
75%
 
2006
70%
 
2005
70%
 
2004
67%
 
2003
59%
 
2002
52%
 
2001
48%
 
2000
44%
 
1999
39%
 
1998
38%
 
1997
36%
 
1996
33%
 
1995
33%
 
1994
28%
 
1993
26%
 
1992 and older
25%

 

(6) remains the same.

(7) This rule is effective for tax years beginning after December 31, 2006 2007.

 

AUTH: 15-1-201, MCA

IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-219, 15-24-921, 15-24-922, 15-24-925, MCA

 

REASONABLE NECESSITY: See the reasonable necessity for ARM 42.21.113.

 

42.21.131 HEAVY EQUIPMENT (1) through (4) remain the same.

(5) The trended depreciation schedule referred to in (2), (3), and (4) is listed below and shall be used for tax year 2007 2008. The values derived through the use of these percentages approximate the "quick sale" values as calculated in the guidebooks listed in (1).

 

                              HEAVY EQUIPMENT TRENDED DEPRECIATION SCHEDULE

 

                                                                                                TRENDED % GOOD

       YEAR NEW/ACQUIRED                           WHOLESALE

                      2007                                                         80%

                      2006                                                         65%

                      2005                                                         58%

                      2004                                                         54%

                      2003                                                         49%

                      2002                                                         44%

                      2001                                                         40%

                      2000                                                         36%

                      1999                                                         32%

                      1998                                                         31%

                      1997                                                         29%

                      1996                                                         28%

                      1995                                                         27%

                      1994                                                         26%

                      1993                                                         26%

                      1992                                                         25%

                      1991                                                         24%

                      1990                                                         24%

                      1989                                                         23%

                      1988 and older                                        23%

 

 
YEAR NEW/ACQUIRED
TRENDED % GOOD
WHOLESALE
 
2008
80%
 
2007
65%
 
2006
58%
 
2005
55%
 
2004
50%
 
2003
45%
 
2002
42%
 
2001
38%
 
2000
35%
 
1999
32%
 
1998
30%
 
1997
30%
 
1996
29%
 
1995
29%
 
1994
27%
 
1993
25%
 
1992
24%
 
1991
23%
 
1990
23%
 
1989 and older
22%

 

(6) This rule is effective for tax years beginning after December 31, 2006 2007, and applies to all heavy equipment.

 

AUTH: 15-1-201, MCA

IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-219, 15-24-921, 15-24-922, 15-24-925, MCA

 

REASONABLE NECESSITY: See the reasonable necessity for ARM 42.21.113.

 

42.21.137 SEISMOGRAPH UNITS AND ALLIED EQUIPMENT

(1) through (3) remain the same.

(4) The trended depreciation schedules referred to in (1) through (3) are listed below and shall be used for tax year 2007 2008.

 

SEISMOGRAPH UNIT

 

YEAR/NEW                              TREND      TRENDED     WHOLESALE     WHOLESALE

ACQUIRED        % GOOD     FACTOR    % GOOD         FACTOR                % GOOD

2007                       100%         1.000             100%                80%                         80%

2006                         85%         1.000               85%                80%                         68%

2005                         69%         1.041               72%                80%                         57%

2004                         52%         1.130               59%                80%                         47%

2003                         34%         1.169               40%                80%                         32%

2002                         20%         1.193               24%                80%                         19%

2001                           5%         1.199                 6%                80%                            5%

and older

 

2008                       100%         1.000             100%               80%                         80%

2007                         85%         1.000               85%                80%                        68%

2006                         69%         1.053               73%                80%                        58%

2005                         52%         1.106               58%                80%                        46%

2004                         34%         1.200               41%                80%                        33%

2003                         20%         1.242               25%                80%                        20%

2002                           5%         1.267                  6%                80%                          5%

and older

 

SEISMOGRAPH ALLIED EQUIPMENT

 

             YEAR/NEW                                              TREND                             TRENDED

             ACQUIRED             % GOOD                FACTOR                            % GOOD

2007                             100%                      1.000                                    100%

2006                               85%                      1.000                                      85%

2005                               69%                      1.041                                      72%

2004                               52%                      1.130                                      59%

2003                               34%                      1.169                                      40%

2002                               20%                      1.193                                      24%

2001                                 5%                      1.199                                        6%

and older

 

2008                             100%                      1.000                                   100%

2007                               85%                      1.000                                     85%

2006                               69%                      1.053                                     73%

2005                               52%                      1.106                                     58%

2004                               34%                      1.200                                     41%

2003                               20%                      1.242                                     25%

2002                                 5%                      1.267                                        6%

and older

 

(5) This rule is effective for tax years beginning after December 31, 2006 2007.

 

AUTH: 15-1-201, MCA

IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-219, 15-24-921, 15-24-922, 15-24-925, MCA

 

REASONABLE NECESSITY: See the reasonable necessity for ARM 42.21.113.

 

42.21.138 OIL AND GAS FIELD MACHINERY AND EQUIPMENT

(1) and (2) remain the same.

(3) The trended depreciation schedule referred to in (1) and (2) is listed below and shall be used for tax year 2007 2008.

 

                                                      OIL AND GAS FIELD PRODUCTION

                                      EQUIPMENT TRENDED DEPRECIATION SCHEDULE

 

            YEAR NEW/                                      TREND                        TRENDED

            ACQUIRED             % GOOD          FACTOR                       % GOOD

2007                            100%               1.000                              100%

2006                              95%               1.000                                95%

2005                              90%               1.041                                94%

2004                              85%               1.130                                96%

2003                              79%               1.169                                92%

2002                              73%               1.193                                87%

2001                              68%               1.199                                82%

2000                              62%               1.211                                75%

1999                              55%               1.230                                68%

1998                              49%               1.237                                61%

1997                              43%               1.249                                54%

1996                              37%               1.265                                47%

1995                              31%               1.290                                40%

1994                              26%               1.338                                35%

1993                              23%               1.365                                31%

1992                              20%               1.383                                28%

            and older

 

2008                            100%               1.000                              100%

2007                              95%               1.000                                95%

2006                              90%               1.053                                95%

2005                              85%               1.106                                94%

2004                              79%               1.200                                95%

2003                              73%               1.242                                91%

2002                              68%               1.267                                86%

2001                              62%               1.274                                79%

2000                              55%               1.286                                71%

1999                              49%               1.307                                64%

1998                              43%               1.313                                56%

1997                              37%               1.327                                49%

1996                              31%               1.344                                42%

1995                              26%               1.370                                36%

1994                              23%               1.421                                33%

1993                              20%               1.450                                29%

and older

 

(4) and (5) remain the same.

(6) This rule is effective for tax years beginning after December 31, 2006 2007.

 

AUTH: 15-1-201, MCA

IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-213, 15-6-219, 15-24-921, 15-24-922, 15-24-925, MCA

 

REASONABLE NECESSITY: See the reasonable necessity for ARM 42.21.113.

 

42.21.139 WORK-OVER AND SERVICE RIGS (1) through (4) remain the same.

(5) The trended depreciation schedule referred to in (2) and (4) is listed below and shall be used for tax year 2007 2008.

 

               SERVICE AND WORKOVER RIG TRENDED DEPRECIATION SCHEDULE

 

                                                                                                                              TRENDED

       YEAR NEW/                          TREND              WHOLESALE                  WHOLESALE

       ACQUIRED      % GOOD     FACTOR           FACTOR                            % GOOD

       2007                     100%         1.000                     80%                                    80%

       2006                       92%         1.000                     80%                                    74%

       2005                       84%         1.041                     80%                                    70%

       2004                       76%         1.130                     80%                                    69%

       2003                       67%         1.169                     80%                                    63%

       2002                       58%         1.193                     80%                                    55%

       2001                       49%         1.199                     80%                                    47%

       2000                       39%         1.211                     80%                                    38%

       1999                       30%         1.230                     80%                                    30%

       1998                       24%         1.237                     80%                                    24%

       1997                       20%         1.249                     80%                                    20%

       and older

 

       2008                      100%        1.000                    80%                                    80%

       2007                        92%        1.000                    80%                                    74%

       2006                        84%        1.053                    80%                                    71%

       2005                        76%        1.106                    80%                                    67%

       2004                        67%        1.200                    80%                                    64%

       2003                        58%        1.242                    80%                                    58%

       2002                        49%        1.267                    80%                                    50%

       2001                        39%        1.274                    80%                                    40%

       2000                        30%        1.286                    80%                                    31%

       1999                        24%        1.307                    80%                                    25%

       1998                        20%        1.313                    80%                                    21%

       and older

 

(6) This rule is effective for tax years beginning after December 31, 2006 2007.

 

AUTH: 15-1-201, MCA

IMP: 15-6-135, 15-6-138, 15-6-219, 15-24-921, 15-24-922, 15-24-925, MCA

 

REASONABLE NECESSITY: See the reasonable necessity for ARM 42.21.113.

 

42.21.140 OIL DRILLING RIGS (1) remains the same.

(2) The department shall prepare a ten-year trended depreciation schedule for oil drilling rigs. The trended depreciation schedule shall be derived from depreciation factors published by Marshall and Swift Publication Company. The "% good" for all drill rigs less than one year old shall be 100%. The trended depreciation schedule for tax year 2007 2008 is listed below.

 

                                  DRILL RIG TRENDED DEPRECIATION SCHEDULE

 

             YEAR NEW/                                                      TREND                           TRENDED

             ACQUIRED             % GOOD                        FACTOR                          % GOOD

2007                             100%                              1.000                                 100%

2006                               92%                              1.000                                   92%

2005                               84%                              1.041                                   87%

2004                               76%                              1.130                                   86%

2003                               67%                              1.169                                   78%

2002                               58%                              1.193                                   69%

2001                               49%                              1.199                                   59%

2000                               35%                              1.211                                   42%

1999                               30%                              1.230                                   37%

1998                               24%                              1.237                                   30%

1997                               20%                              1.249                                   25%

and older

 

2008                             100%                              1.000                                100%

2007                               92%                              1.000                                   92%

2006                               84%                              1.053                                   88%

2005                               76%                              1.106                                   84%

2004                               67%                              1.200                                   80%

2003                               58%                              1.242                                   72%

2002                               49%                              1.267                                   62%

2001                               35%                              1.274                                   45%

2000                               30%                              1.286                                   39%

1999                               24%                              1.307                                   31%

1998                               20%                              1.313                                   26%

and older

 

(3) remains the same.

(4) This rule is effective for tax years beginning after December 31, 2006 2007.

 

AUTH: 15-1-201, MCA

IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-219, 15-24-921, 15-24-922, 15-24-925, MCA

 

REASONABLE NECESSITY: See the reasonable necessity for ARM 42.21.113.

 

42.21.151 TELEVISION CABLE SYSTEMS (1) through (3) remain the same.

(4) The trended depreciation schedules referred to in (2) and (3) are listed below and shall be in effect for tax year 2007 2008.

 

TABLE 1: FIVE-YEAR "DISHES"

 

           YEAR NEW/                                                            TREND                           TRENDED

           ACQUIRED             % GOOD                               FACTOR                           % GOOD

2006                             85%                                    1.000                                    85%

2005                             69%                                    1.038                                    72%

2004                             52%                                    1.116                                    58%

2003                             34%                                    1.155                                    39%

2002                             20%                                    1.174                                    23%

and older

 

2007                            85%                                      1.000                                    85%

2006                            69%                                      1.049                                    72%

2005                            52%                                      1.098                                    57%

2004                            34%                                      1.181                                    40%

2003                            20%                                      1.222                                    24%

and older

 

TABLE 2: TEN-YEAR "TOWERS"

 

        YEAR NEW/                                                              TREND                            TRENDED

        ACQUIRED               % GOOD                               FACTOR                            % GOOD

2006                             92%                                    1.000                                      92%

2005                             84%                                    1.038                                      87%

2004                             76%                                    1.116                                      85%

2003                             67%                                    1.155                                      77%

2002                             58%                                    1.174                                      68%

2001                             49%                                    1.182                                      58%

2000                             39%                                    1.191                                      46%

1999                             30%                                    1.213                                      36%

1998                             24%                                    1.217                                      29%

1997                             20%                                    1.227                                      25%

            and older

 

2007                             92%                                    1.000                                      92%

2006                             84%                                    1.049                                      88%

2005                             76%                                    1.098                                      83%

2004                             67%                                    1.181                                      79%

2003                             58%                                    1.222                                      71%

2002                             49%                                    1.242                                      61%

2001                             39%                                    1.250                                      49%

2000                             30%                                    1.260                                      38%

1999                             24%                                    1.283                                      31%

1998                             20%                                    1.287                                      26%

and older

 

(5) This rule is effective for tax years beginning after December 31, 2006 2007.

 

AUTH: 15-1-201, MCA

IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-219, 15-24-921, 15-24-922, 15-24-925, MCA

 

REASONABLE NECESSITY: See the reasonable necessity for ARM 42.21.113.

 

42.21.153 SKI LIFT EQUIPMENT (1) and (2) remain the same.

(3) The depreciation schedules shall be determined by the life expectancy of the equipment and will normally compensate for the loss in value due to ordinary wear and tear, offset by reasonable maintenance, and ordinary functional obsolescence due to the technological changes during the life expectancy period.

 

DEPRECIATION TABLE FOR SKI LIFT EQUIPMENT

 

Installed Cost X Trended Percent Good = Average Market Value

 

      YEAR NEW/                                                       TREND                           TRENDED

      ACQUIRED                 % GOOD                      FACTOR                          % GOOD

2006                            92%                           1.000                                   92%

2005                            84%                           1.038                                   87%

2004                            76%                           1.116                                   85%

2003                            67%                           1.155                                   77%

2002                            58%                           1.174                                   68%

2001                            49%                           1.182                                   58%

2000                            39%                           1.191                                   46%

1999                            30%                           1.213                                   36%

1998                            24%                           1.217                                   29%

1997                            20%                           1.227                                   25%

and older

 

2007                            92%                           1.000                                   92%

2006                            84%                           1.049                                   88%

2005                            76%                           1.098                                   83%

2004                            67%                           1.181                                   79%

2003                            58%                           1.222                                   71%

2002                            49%                           1.242                                   61%

2001                            39%                           1.250                                   49%

2000                            30%                           1.260                                   38%

1999                            24%                           1.283                                   31%

1998                            20%                           1.287                                   26%

and older

 

(a) The taxpayer must initially list with the department:

(i) all equipment by year of installation; and

(ii) installed costs of that equipment.

(b) Each year thereafter, the taxpayer must list with the department:

(i) all additions or deletions from the previous year's list, with installed cost.

(4) This methodology is effective for tax years beginning after December 31, 2006 2007.

 

AUTH: 15-1-201, MCA

IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-219, 15-24-921, 15-24-922, 15-24-925, MCA

 

REASONABLE NECESSITY: See the reasonable necessity for ARM 42.21.113.

 

42.21.155 DEPRECIATION SCHEDULES (1) remains the same.

(2) The trended depreciation schedules for tax year 2007 2008 are listed below. The categories are explained in ARM 42.21.156. The trend factors are derived according to ARM 42.21.156 and 42.21.157.

 

CATEGORY 1

 

       YEAR NEW/                                                      TREND                               TRENDED

       ACQUIRED                   % GOOD                   FACTOR                               % GOOD

            2006                              70%                          1.000                                        70%

            2005                              45%                          0.955                                        43%

            2004                              20%                          0.927                                        19%

            2003                              10%                          0.832                                          8%

            and older

 

            2007                              70%                          1.000                                        70%

            2006                              45%                          0.949                                        43%

            2005                              20%                          0.906                                        18%

            2004                              10%                          0.879                                          9%

            and older

 

CATEGORY 2

 

       YEAR NEW/                                                        TREND                                TRENDED

       ACQUIRED                      % GOOD                  FACTOR                               % GOOD

             2006                                  85%                       1.000                                        85%

             2005                                  69%                       1.007                                        69%

             2004                                  52%                       1.018                                        53%

             2003                                  34%                       1.027                                        35%

             2002                                  20%                       1.019                                        20%

             and older

 

             2007                                  85%                       1.000                                        85%

             2006                                  69%                       0.997                                        69%

             2005                                  52%                       1.003                                        52%

             2004                                  34%                       1.015                                        34%

             2003                                  20%                       1.023                                        20%

             and older

 

CATEGORY 3 

    

      YEAR NEW/                                                         TREND                                   TRENDED

      ACQUIRED                    % GOOD                      FACTOR                                % GOOD

           2006                               85%                              1.000                                       85%

           2005                               69%                              0.980                                       68%

           2004                               52%                              0.960                                       50%

           2003                               34%                              0.940                                       32%

           2002                               20%                              0.929                                       19%

           and older

 

           2007                               85%                              1.000                                       85%

           2006                               69%                              1.002                                       69%

           2005                               52%                              0.990                                       51%

           2004                               34%                              0.969                                       33%

           2003                               20%                              0.950                                       19%

           and older

 

CATEGORY 4

 

       YEAR NEW/                                                           TREND                                TRENDED

       ACQUIRED                        % GOOD                   FACTOR                               % GOOD

          2006                                   85%                            1.000                                        85%

          2005                                   69%                            0.987                                        68%

          2004                                   52%                            0.958                                        50%

          2003                                   34%                            0.944                                        32%

          2002                                   20%                            0.945                                        19%

          and older

 

          2007                                  85%                             1.000                                        85%

          2006                                  69%                             0.988                                        68%

          2005                                 52%                             0.975                                        51%

          2004                                  34%                             0.947                                        32%

          2003                                  20%                             0.933                                        19%

          and older

 

                                                                        CATEGORY 5

    

        YEAR NEW/                                                          TREND                           TRENDED

        ACQUIRED                  % GOOD                        FACTOR                         % GOOD

          2006                                  85%                             1.000                                   85%

          2005                                  69%                             1.029                                   71%

          2004                                  52%                             1.054                                   55%

          2003                                  34%                             1.056                                   36%

          2002                                  20%                             1.060                                   21%

          and older

 

         2007                                  85%                               1.000                                  85%

         2006                                  69%                               1.018                                  70%

         2005                                  52%                               1.047                                  54%

         2004                                  34%                               1.073                                  36%

         2003                                  20%                               1.075                                  21%

         and older

 

                                                                        CATEGORY 6

 

      YEAR NEW/                                                              TREND                          TRENDED

      ACQUIRED                    % GOOD                          FACTOR                         % GOOD

         2006                                  85%                                1.000                                  85%

         2005                                  69%                                1.068                                  74%

         2004                                  52%                                1.113                                  58%

         2003                                  34%                                1.112                                  38%

         2002                                  20%                                1.106                                  22%

         and older

 

         2007                                  85%                                1.000                                  85%

         2006                                  69%                                1.033                                  71%

         2005                                  52%                                1.104                                  57%

         2004                                  34%                                1.150                                  39%

         2003                                  20%                                1.149                                  23%

         and older

 

                                                                              CATEGORY 7

 

       YEAR NEW/                                                              TREND                           TRENDED

       ACQUIRED                    % GOOD                         FACTOR                          % GOOD

          2006                                  92%                               1.000                                   92%

          2005                                  84%                               1.031                                   87%

          2004                                  76%                               1.058                                   80%

          2003                                  67%                               1.062                                   71%

          2002                                  58%                               1.061                                   62%

          2001                                  49%                               1.061                                   52%

          2000                                  39%                               1.072                                   42%

          1999                                  30%                               1.081                                   32%

          1998                                  24%                               1.090                                   26%

          1997                                  20%                               1.106                                   22%

          and older

 

          2007                                  92%                                1.000                                 92%

          2006                                  84%                                1.022                                 86%

          2005                                  76%                                1.053                                 80%

          2004                                  67%                                1.081                                 72%

          2003                                  58%                                1.085                                 63%

          2002                                  49%                                1.084                                 53%

          2001                                  39%                                1.084                                 42%

          2000                                  30%                                1.095                                 33%

          1999                                  24%                                1.104                                 26%

          1998                                  20%                                1.113                                 22%

          and older

 

                                                                       CATEGORY 8

 

         YEAR NEW/                                                             TREND                          TRENDED

         ACQUIRED                   % GOOD                          FACTOR                       % GOOD

          2006                                   92%                                1.000                                 92%

          2005                                   84%                                1.032                                 87%

          2004                                   76%                                1.072                                 81%

          2003                                   67%                                1.080                                 72%

          2002                                   58%                                1.090                                 63%

          2001                                   49%                                1.098                                 54%

          2000                                   39%                                1.110                                 43%

          1999                                   30%                                1.123                                 34%

          1998                                   24%                                1.128                                 27%

          1997                                   20%                                1.142                                 23%

          and older

 

          2007                                   92%                                 1.000                                92%

          2006                                   84%                                 1.028                                86%

          2005                                   76%                                 1.061                                81%

          2004                                   67%                                 1.101                                74%

          2003                                   58%                                 1.110                                64%

          2002                                   49%                                 1.120                                55%

          2001                                   39%                                 1.128                                44%

          2000                                   30%                                 1.140                                34%

          1999                                   24%                                 1.154                                28%

          1998                                   20%                                 1.159                                23%

          and older

 

(3) This rule is effective for tax years beginning after December 31, 2006 2007.

 

AUTH: 15-1-201, MCA

IMP: 15-6-135, 15-6-138, 15-6-207, 15-6-219, 15-24-921, 15-24-922, 15-24-925, MCA

 

REASONABLE NECESSITY: See the reasonable necessity for ARM 42.21.113.

 

42.22.1311 INDUSTRIAL MACHINERY AND EQUIPMENT TREND FACTORS (1) and (2) remain the same.

(3) Tables 1 through 32 represent the yearly trend factors for each of the categories.

 

YEAR
TABLE 1
TABLE 2
TABLE 3
TABLE 4
TABLE 5
 
Airplane Mfg.
Baking
Bottling
Brew/Dis.
Candy Confect.
2006
1.000
1.000
1.000
1.000
1.000
2005
1.042
1.037
1.042
1.042
1.037
2004
1.129
1.115
1.129
1.126
1.114
2003
1.172
1.157
1.171
1.165
1.154
2002
1.193
1.177
1.192
1.186
1.174
2001
1.197
1.185
1.198
1.193
1.181
2000
1.205
1.198
1.208
1.206
1.195
1999
1.227
1.222
1.232
1.229
1.219
1998
1.229
1.226
1.234
1.235
1.223
1997
1.239
1.239
1.243
1.247
1.236
1996
1.253
1.260
1.262
1.268
1.259
1995
1.271
1.279
1.282
1.292
1.278
1994
1.321
1.331
1.332
1.340
1.331
1993
1.355
1.372
1.368
1.372
1.372
1992
1.377
1.398
1.390
1.393
1.397
1991
1.386
1.417
1.404
1.408
1.416
1990
1.408
1.449
1.431
1.440
1.451
1989
1.439
1.488
1.467
1.481
1.494
1988
1.511
1.570
1.553
1.568
1.580
1987
1.580
1.641
1.627
1.638
1.652

 

YEAR
TABLE 1
TABLE 2
TABLE 3
TABLE 4
TABLE 5
 
Airplane Mfg.
Baking
Bottling
Brew/Dis.
Candy Confect.
2007
1.000
1.000
1.000
1.000
1.000
2006
1.051
1.065
1.054
1.054
1.068
2005
1.105
1.115
1.108
1.107
1.117
2004
1.197
1.199
1.202
1.197
1.200
2003
1.242
1.244
1.246
1.238
1.243
2002
1.265
1.265
1.268
1.260
1.264
2001
1.269
1.273
1.274
1.268
1.272
2000
1.278
1.287
1.286
1.282
1.287
1999
1.301
1.313
1.310
1.306
1.313
1998
1.303
1.318
1.313
1.313
1.317
1997
1.313
1.331
1.323
1.326
1.331
1996
1.329
1.354
1.343
1.347
1.356
1995
1.347
1.374
1.364
1.373
1.377
1994
1.401
1.430
1.417
1.424
1.434
1993
1.437
1.475
1.455
1.458
1.478
1992
1.460
1.502
1.479
1.481
1.505
1991
1.470
1.522
1.494
1.497
1.526
1990
1.493
1.557
1.523
1.530
1.563
1989
1.526
1.599
1.561
1.574
1.609
1988
1.602
1.687
1.652
1.667
1.702

 

YEAR
TABLE 6
TABLE 7
TABLE 8
TABLE 9
TABLE 10
 
Cement Mfg.
Chemical Mfg.
Clay Mfg.
Contractor Eq.
Creamery/Dairy
2006
1.000
1.000
1.000
1.000
1.000
2005
1.041
1.041
1.039
1.039
1.040
2004
1.132
1.130
1.122
1.110
1.119
2003
1.177
1.169
1.162
1.142
1.158
2002
1.201
1.193
1.185
1.160
1.177
2001
1.208
1.199
1.194
1.169
1.185
2000
1.220
1.211
1.206
1.176
1.198
1999
1.240
1.230
1.226
1.197
1.223
1998
1.246
1.237
1.231
1.206
1.228
1997
1.259
1.249
1.244
1.220
1.240
1996
1.274
1.265
1.263
1.244
1.261
1995
1.298
1.290
1.287
1.264
1.283
1994
1.344
1.338
1.332
1.299
1.337
1993
1.374
1.365
1.363
1.332
1.373
1992
1.395
1.383
1.388
1.368
1.396
1991
1.407
1.393
1.402
1.393
1.413
1990
1.434
1.423
1.431
1.427
1.447
1989
1.473
1.460
1.473
1.473
1.489
1988
1.547
1.543
1.550
1.543
1.579
1987
1.602
1.609
1.606
1.594
1.652

 

YEAR
TABLE 6
TABLE 7
TABLE 8
TABLE 9
TABLE 10
 
Cement Mfg.
Chemical Mfg.
Clay Mfg.
Contractor Eq.
Creamery/Dairy
2007
1.000
1.000
1.000
1.000
1.000
2006
1.047
1.053
1.049
1.032
1.064
2005
1.099
1.106
1.099
1.078
1.117
2004
1.195
1.200
1.186
1.152
1.202
2003
1.242
1.242
1.228
1.185
1.244
2002
1.268
1.267
1.252
1.203
1.264
2001
1.276
1.274
1.262
1.213
1.273
2000
1.288
1.286
1.275
1.220
1.287
1999
1.310
1.307
1.296
1.241
1.313
1998
1.315
1.313
1.301
1.251
1.318
1997
1.329
1.327
1.315
1.265
1.332
1996
1.345
1.344
1.335
1.290
1.355
1995
1.370
1.370
1.361
1.311
1.378
1994
1.418
1.421
1.408
1.347
1.436
1993
1.450
1.450
1.441
1.381
1.475
1992
1.473
1.468
1.467
1.419
1.499
1991
1.485
1.479
1.481
1.445
1.517
1990
1.514
1.511
1.512
1.480
1.554
1989
1.555
1.551
1.557
1.528
1.599
1988
1.633
1.639
1.638
1.601
1.695
1987
1.691
1.709
1.697
1.654
1.774

 

YEAR
TABLE 11
TABLE 12
TABLE 13
TABLE 14
TABLE 15
 
Elec. Pwr. Eq.
Elec. Eq. Mfg.
 
Cannery/Fish
Flour, Cer. Feed
 
Cannery/Fruit
2006
1.000
1.000
1.000
1.000
1.000
2005
1.057
1.049
1.036
1.041
1.035
2004
1.157
1.143
1.117
1.124
1.110
2003
1.210
1.191
1.160
1.165
1.151
2002
1.230
1.212
1.180
1.185
1.170
2001
1.225
1.210
1.188
1.192
1.178
2000
1.234
1.219
1.201
1.205
1.190
1999
1.258
1.241
1.225
1.229
1.215
1998
1.252
1.237
1.228
1.234
1.219
1997
1.255
1.242
1.241
1.246
1.230
1996
1.261
1.254
1.264
1.265
1.255
1995
1.272
1.268
1.283
1.285
1.272
1994
1.339
1.329
1.335
1.336
1.320
1993
1.367
1.361
1.378
1.372
1.366
1992
1.376
1.376
1.405
1.394
1.398
1991
1.371
1.377
1.425
1.407
1.423
1990
1.380
1.393
1.458
1.436
1.456
1989
1.403
1.420
1.500
1.474
1.497
1988
1.488
1.501
1.585
1.555
1.581
1987
1.584
1.588
1.657
1.623
1.652

 

YEAR
TABLE 11
TABLE 12
TABLE 13
TABLE 14
TABLE 15
 
Elec. Pwr. Eq.
Elec. Eq. Mfg.
 
Cannery/Fish
Flour, Cer. Feed
 
Cannery/Fruit
2007
1.000
1.000
1.000
1.000
1.000
2006
1.075
1.064
1.065
1.060
1.060
2005
1.153
1.130
1.114
1.113
1.106
2004
1.262
1.231
1.200
1.202
1.186
2003
1.320
1.283
1.246
1.246
1.230
2002
1.342
1.305
1.269
1.267
1.250
2001
1.337
1.304
1.277
1.274
1.259
2000
1.346
1.313
1.291
1.288
1.271
1999
1.373
1.337
1.316
1.314
1.298
1998
1.367
1.332
1.320
1.319
1.302
1997
1.369
1.338
1.334
1.332
1.314
1996
1.376
1.350
1.358
1.352
1.341
1995
1.388
1.366
1.378
1.373
1.358
1994
1.461
1.431
1.435
1.429
1.410
1993
1.491
1.466
1.481
1.467
1.459
1992
1.501
1.481
1.510
1.490
1.493
1991
1.496
1.483
1.532
1.504
1.520
1990
1.505
1.500
1.568
1.536
1.555
1989
1.531
1.529
1.612
1.575
1.599
1988
1.624
1.617
1.703
1.662
1.689
1987
1.729
1.710
1.781
1.735
1.765

 

YEAR
TABLE 16
TABLE 17
TABLE 18
TABLE 19
TABLE 20
 
Packing/ Fruit
Laundry/
Clean
 
Logging Eq.
Packing/
Meat
Metal
Work
2006
1.000
1.000
1.000
1.000
1.000
2005
1.035
1.036
1.037
1.035
1.035
2004
1.104
1.118
1.115
1.109
1.117
2003
1.143
1.158
1.154
1.146
1.153
2002
1.160
1.179
1.173
1.166
1.172
2001
1.170
1.186
1.180
1.175
1.174
2000
1.180
1.196
1.187
1.187
1.182
1999
1.205
1.218
1.208
1.210
1.198
1998
1.210
1.220
1.213
1.216
1.198
1997
1.220
1.230
1.223
1.229
1.209
1996
1.249
1.250
1.242
1.251
1.225
1995
1.264
1.269
1.259
1.273
1.246
1994
1.304
1.315
1.300
1.321
1.295
1993
1.351
1.351
1.336
1.360
1.327
1992
1.392
1.376
1.366
1.386
1.347
1991
1.421
1.390
1.387
1.407
1.358
1990
1.454
1.419
1.416
1.442
1.387
1989
1.497
1.458
1.454
1.486
1.425
1988
1.578
1.536
1.521
1.568
1.495
1987
1.640
1.599
1.576
1.631
1.561

 

YEAR
TABLE 16
TABLE 17
TABLE 18
TABLE 19
TABLE 20
 
Packing/ Fruit
Laundry/
Clean
 
Logging Eq.
Packing/
Meat
Metal
Work
2007
1.000
1.000
1.000
1.000
1.000
2006
1.042
1.049
1.038
1.060
1.051
2005
1.085
1.096
1.084
1.106
1.097
2004
1.159
1.182
1.165
1.185
1.184
2003
1.199
1.225
1.206
1.225
1.221
2002
1.217
1.248
1.225
1.246
1.242
2001
1.228
1.254
1.233
1.255
1.244
2000
1.237
1.265
1.240
1.269
1.252
1999
1.264
1.289
1.262
1.293
1.270
1998
1.270
1.291
1.267
1.299
1.269
1997
1.280
1.301
1.278
1.313
1.282
1996
1.310
1.322
1.298
1.337
1.298
1995
1.326
1.343
1.316
1.360
1.321
1994
1.368
1.391
1.358
1.411
1.372
1993
1.417
1.429
1.397
1.453
1.406
1992
1.460
1.456
1.427
1.481
1.427
1991
1.491
1.471
1.450
1.503
1.439
1990
1.525
1.501
1.480
1.541
1.470
1989
1.570
1.543
1.519
1.588
1.510
1988
1.655
1.625
1.589
1.676
1.585
1987
1.720
1.692
1.647
1.743
1.654

 

YEAR
TABLE 21
TABLE 22
TABLE 23
TABLE 24
TABLE 25
 
Mine
Mill
Paint
Mfg.
 
Petroleum
 
Printing
Paper
Mfg.
2006
1.000
1.000
1.000
1.000
1.000
2005
1.042
1.040
1.049
1.032
1.037
2004
1.129
1.129
1.139
1.100
1.124
2003
1.172
1.171
1.180
1.132
1.168
2002
1.195
1.196
1.203
1.151
1.190
2001
1.209
1.202
1.215
1.152
1.200
2000
1.217
1.213
1.230
1.162
1.207
1999
1.238
1.236
1.248
1.178
1.232
1998
1.244
1.240
1.254
1.179
1.235
1997
1.257
1.252
1.271
1.185
1.245
1996
1.277
1.270
1.292
1.205
1.270
1995
1.298
1.293
1.319
1.222
1.287
1994
1.338
1.343
1.367
1.268
1.331
1993
1.374
1.376
1.395
1.299
1.371
1992
1.404
1.399
1.408
1.319
1.403
1991
1.428
1.411
1.419
1.324
1.422
1990
1.461
1.440
1.456
1.343
1.450
1989
1.506
1.477
1.493
1.364
1.487
1988
1.587
1.560
1.570
1.439
1.569
1987
1.638
1.628
1.635
1.507
1.633

 

YEAR
TABLE 21
TABLE 22
TABLE 23
TABLE 24
TABLE 25
 
Mine
Mill
Paint
Mfg.
 
Petroleum
 
Printing
Paper
Mfg.
2007
1.000
1.000
1.000
1.000
1.000
2006
1.039
1.052
1.058
1.051
1.045
2005
1.090
1.105
1.120
1.092
1.093
2004
1.182
1.198
1.217
1.165
1.184
2003
1.227
1.243
1.260
1.199
1.230
2002
1.250
1.269
1.285
1.218
1.254
2001
1.265
1.276
1.298
1.219
1.264
2000
1.274
1.288
1.314
1.230
1.272
1999
1.296
1.312
1.333
1.247
1.297
1998
1.301
1.316
1.339
1.248
1.301
1997
1.316
1.329
1.358
1.255
1.312
1996
1.337
1.349
1.380
1.275
1.338
1995
1.358
1.373
1.408
1.294
1.356
1994
1.400
1.426
1.460
1.342
1.402
1993
1.439
1.461
1.489
1.375
1.445
1992
1.469
1.485
1.504
1.396
1.478
1991
1.494
1.498
1.515
1.401
1.498
1990
1.529
1.528
1.555
1.421
1.527
1989
1.576
1.568
1.594
1.444
1.567
1988
1.661
1.657
1.676
1.523
1.653
1987
1.714
1.729
1.746
1.595
1.720

 

YEAR
TABLE 26
TABLE 27
TABLE 28
TABLE 29
TABLE 30
 
 
Refrigeration
 
Rubber
Steam Power
 
Textile
 
Warehousing
2006
1.000
1.000
1.000
1.000
1.000
2005
1.039
1.034
1.043
1.031
1.029
2004
1.121
1.109
1.136
1.104
1.102
2003
1.161
1.148
1.178
1.136
1.140
2002
1.184
1.171
1.202
1.152
1.154
2001
1.194
1.175
1.206
1.157
1.158
2000
1.205
1.185
1.216
1.166
1.164
1999
1.229
1.202
1.235
1.184
1.186
1998
1.234
1.207
1.236
1.186
1.187
1997
1.246
1.220
1.245
1.195
1.192
1996
1.266
1.237
1.258
1.216
1.211
1995
1.289
1.261
1.278
1.232
1.222
1994
1.337
1.305
1.329
1.270
1.256
1993
1.373
1.336
1.358
1.303
1.298
1992
1.399
1.362
1.373
1.328
1.328
1991
1.415
1.376
1.379
1.344
1.347
1990
1.447
1.407
1.402
1.374
1.371
1989
1.486
1.446
1.439
1.409
1.403
1988
1.568
1.521
1.525
1.480
1.466
1987
1.632
1.581
1.597
1.542
1.513

 

YEAR
TABLE 26
TABLE 27
TABLE 28
TABLE 29
TABLE 30
 
 
Refrigeration
 
Rubber
Steam Power
 
Textile
 
Warehousing
2007
1.000
1.000
1.000
1.000
1.000
2006
1.053
1.049
1.061
1.039
1.033
2005
1.103
1.092
1.117
1.078
1.069
2004
1.190
1.171
1.218
1.154
1.144
2003
1.233
1.213
1.263
1.188
1.184
2002
1.257
1.237
1.288
1.205
1.198
2001
1.268
1.241
1.293
1.210
1.202
2000
1.280
1.251
1.303
1.220
1.209
1999
1.305
1.270
1.324
1.238
1.232
1998
1.310
1.275
1.325
1.240
1.233
1997
1.323
1.289
1.334
1.250
1.237
1996
1.344
1.307
1.348
1.271
1.258
1995
1.368
1.332
1.370
1.289
1.269
1994
1.420
1.379
1.425
1.328
1.305
1993
1.458
1.411
1.455
1.362
1.348
1992
1.486
1.439
1.472
1.389
1.379
1991
1.503
1.453
1.479
1.406
1.399
1990
1.536
1.486
1.503
1.437
1.424
1989
1.578
1.528
1.543
1.473
1.457
1988
1.665
1.607
1.634
1.547
1.522
1987
1.733
1.670
1.712
1.612
1.571

 

YEAR
TABLE 31
TABLE 32
 
Woodworking
Glass Mfg.
2006
1.000
1.000
2005
1.031
1.045
2004
1.101
1.136
2003
1.135
1.181
2002
1.152
1.205
2001
1.163
1.211
2000
1.164
1.223
1999
1.183
1.246
1998
1.185
1.249
1997
1.190
1.259
1996
1.220
1.275
1995
1.232
1.297
1994
1.267
1.350
1993
1.311
1.381
1992
1.356
1.401
1991
1.382
1.409
1990
1.405
1.433
1989
1.443
1.469
1988
1.523
1.551
1987
1.584
1.621

 

YEAR
TABLE 31
TABLE 32
 
Woodworking
Glass Mfg.
2007
1.000
1.000
2006
1.037
1.054
2005
1.075
1.111
2004
1.149
1.209
2003
1.184
1.256
2002
1.201
1.281
2001
1.212
1.288
2000
1.213
1.300
1999
1.234
1.325
1998
1.236
1.328
1997
1.241
1.339
1996
1.272
1.356
1995
1.285
1.379
1994
1.322
1.436
1993
1.367
1.468
1992
1.414
1.490
1991
1.442
1.498
1990
1.466
1.524
1989
1.505
1.562
1988
1.588
1.649
1987
1.652
1.724

 

AUTH: 15-1-201, MCA

IMP: 15-6-138, 15-8-111, MCA

 

REASONABLE NECESSITY: See the reasonable necessity for ARM 42.21.113.

 

4. The department proposes to repeal the following rule:

 

42.21.112 MOBILE HOME - IMPROVEMENT TO REAL PROPERTY which can be found on page 42-2138 of the Administrative Rules of Montana.

 

AUTH: 15-1-201, MCA

IMP: 15-1-101, MCA

 

REASONABLE NECESSITY: The department proposes to repeal ARM 42.21.112 because it is a duplicate of ARM 42.20.117.

 

5. Concerned persons may submit their data, views, or arguments, either orally or in writing, at the hearing. Written data, views, or arguments may also be submitted to: Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5828; fax (406) 444-3696; or e-mail canderson@mt.gov and must be received no later than October 19, 2007.

 

6. Cleo Anderson, Department of Revenue, Director's Office, has been designated to preside over and conduct the hearing.

 

7. An electronic copy of this Notice of Public Hearing is available through the department's site on the World Wide Web at www.mt.gov/revenue, under "for your reference"; "DOR administrative rules"; and "upcoming events and proposed rule changes." The department strives to make the electronic copy of this Notice of Public Hearing conform to the official version of the Notice, as printed in the Montana Administrative Register, but advises all concerned persons that in the event of a discrepancy between the official printed text of the Notice and the electronic version of the Notice, only the official printed text will be considered. In addition, although the department strives to keep its web site accessible at all times, concerned persons should be aware that the web site may be unavailable during some periods, due to system maintenance or technical problems.

 

8. The Department of Revenue maintains a list of interested persons who wish to receive notices of rulemaking actions proposed by this agency. Persons who wish to have their name added to the list shall make a written request, which includes the name and mailing address of the person to receive notices and specifies that the person wishes to receive notices regarding particular subject matter or matters. Such written request may be mailed or delivered to the person in 5 above or faxed to the office at (406) 444-3696, or may be made by completing a request form at any rules hearing held by the Department of Revenue.

 

9. The bill sponsor notice requirements of 2-4-302, MCA, do not apply.

 

 

/s/ Cleo Anderson /s/ Dan R. Bucks

CLEO ANDERSON DAN R. BUCKS

Rule Reviewer Director of Revenue

 

Certified to Secretary of State September 10, 2007

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