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Rule Title: PERSONAL PROPERTY TAXABLE SITUS
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Department: REVENUE, DEPARTMENT OF
Chapter: PERSONAL PROPERTY
Subchapter: Market Value of Personal Property
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.21.161    PERSONAL PROPERTY TAXABLE SITUS

(1) The taxable situs for personal property shall be the levy district in which it is located on January 1 of the year of assessment.

(a) If taxable personal property is moved from one county to another and the county in which it is located on January 1 fails to assess the property, the county to which the property moves may assess the property for the entire year.

(2) If property enters the state after January 1, the taxable situs of the property shall be the levy district wherein the property comes to rest and becomes a part of the general property of the levy district.

(a) If the property is required to be immediately licensed, the taxable situs shall be the levy district wherein licensure is required.

History: 15-1-201, MCA; IMP, 15-8-402, 15-8-404, 15-8-408, 15-8-409, MCA; NEW, 1986 MAR p. 2068, Eff. 12/27/86; AMD, 1991 MAR p. 915, Eff. 6/14/91; AMD, 2000 MAR p. 3563, Eff. 12/22/00.


 

 
MAR Notices Effective From Effective To History Notes
12/22/2000 Current History: 15-1-201, MCA; IMP, 15-8-402, 15-8-404, 15-8-408, 15-8-409, MCA; NEW, 1986 MAR p. 2068, Eff. 12/27/86; AMD, 1991 MAR p. 915, Eff. 6/14/91; AMD, 2000 MAR p. 3563, Eff. 12/22/00.
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