Montana State Legislature
2015-2016 Revenue and Transportation Committee
About Revenue and Transportation Interim Committee
The Revenue and Transportation Interim Committee is a 12-member, joint bipartisan committee of the Legislature that meets between legislative sessions. It has administrative rule review, draft legislation review, program evaluation, and monitoring responsibilities for the Montana Department of Revenue, the Montana Department of Transportation, and the Montana Tax Appeal Board. The committee also has revenue monitoring and estimating responsibilities and must prepare a revenue estimate for introduction before each regular legislative session.
- REPRESENTATIVE JEFF ESSMANN (R)
- REPRESENTATIVE GREG HERTZ (R)
- REPRESENTATIVE TOM JACOBSON (D)--Vice Chair
- REPRESENTATIVE RAE PEPPERS (D)
- REPRESENTATIVE ALAN REDFIELD (R)
- REPRESENTATIVE BRIDGET SMITH (D)
- SENATOR DICK BARRETT (D)
- SENATOR MARK BLASDEL (R)
- SENATOR BRIAN HOVEN (R)
- SENATOR CHRISTINE KAUFMANN (D)
- SENATOR SUE MALEK (D)
- SENATOR FRED THOMAS (R)--Chair
Tax increment financing districts
Elderly homeowner and renter cred
Highway State Special Revenue account
Adequacy of local government revenue generating capacity
Treatment of intangible property for centrally assessed property valuation
Property taxable value neutrality
Nonprofit reporting of community benefits
Taxation of international corporations doing business in Montana
- July 9, 2015
- August 3, 2015 (conference call)
- September 24, 2015
- September 25. 2015
- November 4, 2015 (conference call)
- November 30, 2015
- December 1, 2015
- December 2, 2015
- March 10, 2016
- March 11, 2016
- May 3, 2016(subcommittee conference call)
- June 9, 2016
- June 10, 2016
- September 7, 2016
- September 8, 2016
- November 17, 2016
Proposed Rules Reviewed By RTIC
*The complete text for any of the proposed rules listed below, including any hearing information, may be accessed by visiting http://mtrules.org and entering the MAR Notice Number in the "Search by Notice No." field in the bottom right-hand corner of the page.
Additional information regarding rulemaking and the Legislature's role in the administrative rulemaking process may be accessed here.
- July 2015
- September 2015
- Nov./Dec. 2015
- March 2016
- March supplement
- June 2016
- September 2016
- November 2016
Senate Bill 410 Poll Documents
Department of Revenue and administratively attached entities
MAR Notice Date | MAR Notice Number* | Agency, Board or Commission | Subject | Staff Memo/Other Documents |
11/10/2016 | 42-2-956 | DOR | Notice of Amendment and Repeal - Property Reappraisal Cycles - Assessment Review Deadlines - Electronic Classification and Appraisal Notices - Agricultural Land Regions - Bona Fide Agricultural Operation Determinations (Montana Tax Appeal Board Ruling). | November 2016 |
11/10/2016 | 42-2-962 | DOR | Notice of Amendment - Pass-Through Entity Audit Adjustments - Computation of Composite Tax - Pension and Annuity Income Exclusions - Small Business Liability Funds. | November 2016 |
11/10/2016 | 42-2-963 | DOR | Notice of Adoption, Amendment, Transfer and Amendment, and Repeal - Application of Penalties and Interest - Reasonable Cause - Timeframe for Appealing Notices of Assessment. | November 2016 |
10/28/2016 | 42-2-957 | DOR | Notice of Amendment - Urban Renewal Districts (URD), Targeted Economic Development Districts (TEDD), Tax Increment Finance Districts (TIFD). | November 2016 |
10/28/2016 | 42-2-958 | DOR | Notice of Adoption - Requests for Nondisclosure of Property Owner Record Information. | November 2016 |
10/28/2016 | 42-2-961 | DOR | Notice of Amendment - Computation of Wage Withholding for State Income Taxes. | November 2016 |
10/14/2016 | 42-2-964 | DOR | Notice of Public Hearing on Proposed Adoption, Amendment, and Repeal - Property Reappraisal. | November 2016 |
10/14/2016 | 42-2-965 | DOR | Notice of Public Hearing on Proposed Amendment - Trended Depreciation Schedules for Valuing Property. | November 2016 |
10/14/2016 | 42-2-966 | DOR | Notice of Public Hearing on Proposed Amendment - Agricultural Land Valuation. | November 2016 |
10/14/2016 | 42-2-953 | DOR | Notice of Adoption - Montana Ammunition Availability Act - Property Tax Exemption Applications. | November 2016 |
10/14/2016 | 42-2-954 | DOR | Notice of Amendment - Alternative Business Office Hours in Qualified County Offices. | November 2016 |
10/14/2016 | 42-2-955 | DOR | Notice of Public Hearing on Proposed Amendment - Trended Depreciation Schedules for Valuing Property. | November 2016 |
9/23/2016 | 42-2-962 | DOR | Notice of Public Hearing on Proposed Amendment - Pass-Through Entity Audit Adjustments - Computation of Composite Tax - Pension and Annuity Income Exclusions - Small Business Liability Funds. | November 2016 |
9/23/16 | 42-2-963 | DOR | Notice of Public Hearing on Proposed Adoption, Amendment, Transfer and Amendment, and Repeal - Application of Penalties and Interest - Reasonable Cause - Timeframe for Appealing Notices of Assessment. | November 2016 |
9/23/16 | 42-2-952 | DOR | Notice of Amendment - Certification Testing Requirements for Department Property Appraisers. | November 2016 |
9/2/2016 | 42-2-956 | DOR | Amended Notice of Public Hearing on Proposed Amendment and Repeal - Property Reappraisal Cycles - Assessment Review Deadlines - Electronic Classification and Appraisal Notices - Agricultural Land Regions - Bona Fide Agricultural Operation Determinations (Montana Tax Appeal Board Ruling). | |
9/2/2016 | 42-2-960 | DOR | Notice of Public Hearing on Proposed Amendment and Repeal - Corporate Income Tax. | September 2016 |
9/2/2016 | 42-2-961 | DOR | Notice of Public Hearing on Proposed Amendment - Computation of Wage Withholding for State Income Taxes. | September 2016 |
8/19/2016 | 42-2-956 | DOR | Notice of Public Hearing on Proposed Amendment and Repeal - Property Reappraisal Cycles - Assessment Review Deadlines - Electronic Classification and Appraisal Notices - Agricultural Land Regions - Bona Fide Agricultural Operation Determinations (Montana Tax Appeal Board Ruling). | September 2016 |
8/19/2016 | 42-2-957 | DOR | Notice of Public Hearing on Proposed Amendment - Urban Renewal Districts (URD), Targeted Economic Development Districts (TEDD), Tax Increment Finance Districts (TIFD). | September 2016 |
8/19/2016 | 42-2-958 | DOR | Notice of Public Hearing on Proposed Adoption - Requests for Nondisclosure of Property Owner Record Information. | September 2016 |
8/19/2016 | 42-2-959 | DOR | Notice of Public Hearing on Proposed Adoption and Amendment - Golf Course Valuation. | September 2016 |
8/5/2016 | 42-2-954 | DOR | Notice of Public Hearings on Proposed Amendment - Alternative Business Office Hours in Qualified County Offices. | September 2016 |
8/5/2016 | 42-2-955 | DOR | Notice of Public Hearing on Proposed Amendment and Transfer and Amendment - Property Tax Assistance Programs. | September 2016 |
7/22/2016 | 42-2-952 | DOR | Notice of Public Hearing on Proposed Amendment - Certification Testing Requirements for Department Property Appraisers. | September 2016 |
7/22/2016 | 42-2-953 | DOR | Notice of Public Hearing on Proposed Adoption - Montana Ammunition Availability Act - Property Tax Exemption Applications. | September 2016 |
6/17/2016 | 42-2-950 | DOR | Notice of Amendment - Uniform Dispute Review Process - Department's Office of Dispute Resolution. | September 2016 |
6/3/2016 | 42-2-947 | DOR | Corrected Notice of Amendment - Universal System Benefits Programs. | September 2016 |
5/20/2016 | 42-2-947 | DOR | Notice of Amendment - Universal System Benefits Programs. | September 2016 |
5/6/2016 | 42-2-949 | DOR | Notice of Amendment - Meetings With Department Leadership - Information Access - Department's Acceptance of Power of Attorney Requests. | June 2016 |
4/22/2016 | 42-2-947 | DOR | Amended Notice of Proposed Amendment and Extension of Comment Period - Universal System Benefits Programs. | June 2016 |
4/22/2016 | 42-2-948 | DOR | Notice of Amendment - Crude Oil Pricing - Stripper Well Bonus and Stripper Well Exemption Definitions. | June 2016 |
4/22/2016 | 42-2-951 | DOR | Notice of Amendment - Industrial Machinery and Equipment Trend Factors. | June 2016 |
3/18/2016 | 42-2-950 | DOR | Notice of Extension of Comment Period on Proposed Amendment - Uniform Dispute Review Process - Department's Office of Dispute | June 2016 |
3/4/2016 | 42-2-949 | DOR | Notice of Public Hearing on Proposed Amendment - Meetings With Department Leadership, Information Access, and the Department's Acceptance of Power of Attorney Requests. | March supplement |
3/4/2016 | 42-2-950 | DOR | Notice of Public Hearing on Proposed Amendment - Uniform Dispute Review Process - Department's Office of Dispute Resolution. | March supplement |
3/4/2016 | 42-2-951 | DOR | Notice of Proposed Amendment - Industrial Machinery and Equipment Trend Factors. No Public Hearing Contemplated. | March supplement |
2/19/2016 | 42-2-948 | DOR | Notice of Public Hearing on Proposed Amendment - Crude Oil Pricing - Stripper Well Bonus and Stripper Well Exemption Definitions. | March 2016 |
1/8/2016 | 42-2-947 | DOR | Notice of Public Hearing on Proposed Amendment - Universal System Benefits Programs. | March 2016 |
1/8/2016 | 42-2-931 | DOR | Notice of Adoption, Amendment, and Repeal - Fiduciaries - Estates - Trusts. | March 2016 |
12/24/2015 | 42-2-937 | DOR | Notice of Amendment and Repeal - Personal Property Reporting Requirements - Personal Property Taxation Dates - Livestock Reporting - Livestock Per Capita Fee Payments. | March 2016 |
12/24/2015 | 42-2-938 | DOR | Notice of Amendment - Resident Military Salary Exclusion. | March 2016 |
12/24/2015 | 42-2-939 | DOR | Notice of Adoption - Tax Credits for Contributions to Qualified Education Providers - Student Scholarship Organizations. | March 2016 |
12/24/2015 | 42-2-939 | DOR | (Revenue and Transportation Interim Committee) Notice of Interim Committee Poll of the Legislature on Proposed Rule Action by the Department of Revenue - Qualified Education Providers. | March 2016 |
12/24/2015 | 42-2-942 | DOR | Notice of Amendment and Repeal - Property Classification, Appraisal, Valuation, and Exemptions. | March 2016 |
12/24/2015 | 42-2-945 | DOR | Notice of Amendment - Tax Credits for Historic Property Preservation. | March 2016 |
12/24/2015 | 42-2-946 | DOR | Notice of Amendment - Trended Depreciation Schedules for Valuing Property. | March 2016 |
12/10/2015 | 42-2-940 | DOR | Notice of Amendment - Centrally Assessed Property. | March 2016 |
12/10/2015 | 42-2-941 | DOR | Notice of Adoption and Amendment - Pass-Through Entities. | March 2016 |
12/10/2015 | 42-2-943 | DOR | Notice of Adoption and Amendment - Distillery Deliveries - Alternating Proprietor on a Manufacturer's Premises - Contract Manufacturing - Storage of Alcoholic Beverages. | March 2016 |
12/10/2015 | 42-2-944 | DOR | Notice of Adoption, Amendment, and Repeal - Agency Liquor Stores. | March 2016 |
11/25/2015 | 42-2-934 | DOR | Notice of Amendment - Liquor Prices - Vendor Product Representatives and Permits - Samples - Advertising - Unlawful Acts - Inventory Policy (Powdered/Crystalline Liquor Products) - Product Availability - Product Listing - Bailment - State Liquor Warehouse Management. | Nov./Dec. 2015 |
11/12/2015 | 42-2-933 | DOR | Notice of Adoption, Amendment, Transfer, and Repeal - Unclaimed Property. | Nov./Dec. 2015 |
11/12/2015 | 42-2-935 | DOR | Notice of Amendment and Repeal - Property Valuation Periods - Property Appraiser Certification Requirements. | Nov./Dec. 2015 |
11/12/2015 | 42-2-936 | DOR | Notice of Amendment and Repeal - Property Tax Assistance Programs. | Nov./Dec. 2015 |
10/29/15 | 42-2-945 | DOR | Notice of Public Hearing on Proposed Amendment - Tax Credits for Historic Property Preservation. | Nov./Dec. 2015 |
10/29/15 | 42-2-946 | DOR | Notice of Public Hearing on Proposed Amendment - Trended Depreciation Schedules for Valuing Property. | Nov./Dec. 2015 |
10/15/2015 | 42-2-934 | DOR | Notice of Extension of Comment Period on Proposed Amendment - Liquor Prices - Vendor Product Representatives and Permits - Samples - Advertising - Unlawful Acts - Inventory Policy (Powdered/Crystalline Liquor Products) - Product Availability - Product Listing - Bailment - State Liquor Warehouse Management. | Nov./Dec. 2015 |
10/15/2015 | 42-2-937 | DOR | Notice of Public Hearing on Proposed Amendment and Repeal - Personal Property Reporting Requirements - Personal Property Taxation Dates - Livestock Reporting - Livestock Per Capita Fee Payments. | Nov./Dec. 2015 |
10/15/2015 | 42-2-938 | DOR | Notice of Public Hearing on Proposed Amendment - Resident Military Salary Exclusion. | Nov./Dec. 2015 |
10/15/2015 | 42-2-939 | DOR | Notice of Public Hearing on Proposed Adoption - Tax Credits for Contributions to Qualified Education Providers - Student Scholarship Organizations. | |
10/15/2015 | 42-2-940 | DOR | Notice of Public Hearing on Proposed Amendment - Centrally Assessed Property. | Nov./Dec. 2015 |
10/15/2015 | 42-2-941 | DOR | Notice of Public Hearing on Proposed Adoption and Amendment - Pass-Through Entities. | Nov./Dec. 2015 |
10/15/2015 | 42-2-942 | DOR | Notice of Public Hearing on Proposed Amendment and Repeal - Property Classification, Appraisal, Valuation, and Exemptions. | Nov./Dec. 2015 |
10/15/2015 | 42-2-943 | DOR | Notice of Public Hearing on Proposed Adoption and Amendment - Distillery Deliveries - Alternating Proprietor on a Manufacturer's Premises - Contract Manufacturing - Storage of Alcoholic Beverages. | Nov./Dec. 2015 |
10/15/2015 | 42-2-944 | DOR | Notice of Public Hearing on Proposed Adoption, Amendment, and Repeal - Agency Liquor Stores. | Nov./Dec. 2015 |
9/24/2015 | 42-2-935 | DOR | Notice of Public Hearing on Proposed Amendment and Repeal - Property Valuation Periods - Property Appraiser Certification Requirements. | Sept. 2015 |
9/24/2015 | 42-2-936 | DOR | Notice of Public Hearing on Proposed Amendment and Repeal - Property Tax Assistance Programs. | Sept. 2015 |
9/24/2015 | 42-2-932 | DOR | Notice of Amendment - Review of Centrally Assessed Property Appraisals - Removing an Outdated Reference to a Form Number. | Sept. 2015 |
8/27/2015 | 42-2-933 | DOR | Notice of Public Hearing on Proposed Adoption, Amendment, Transfer, and Repeal - Unclaimed Property. | Sept. 2015 |
8/27/2015 | 42-2-934 | DOR | Notice of Public Hearing on Proposed Amendment - Liquor Prices - Vendor Product Representatives and Permits - Samples - Advertising - Unlawful Acts - Inventory Policy (Powdered/Crystalline Liquor Products) - Product Availability - Product Listing - Bailment - State Liquor Warehouse Management. | Sept. 2015 |
8/27/2015 | 42-2-929 | DOR | Notice of Amendment - Targeted Economic Development Districts. | Sept. 2015 |
8/13/2015 | 42-2-932 | DOR | Notice of Proposed Amendment - Review of Centrally Assessed Property Appraisals - Removing an Outdated Reference to a Form Number. No Public Hearing Contemplated. | Sept. 2015 |
8/13/2015 | 42-2-928 | DOR | Notice of Adoption, Amendment, and Repeal - Responsible Alcohol Sales and Service Act Server Training Programs. | Sept. 2015 |
7/16/2015 | 42-2-931 | DOR | Notice of Public Hearing on Proposed Adoption, Amendment, and Repeal - Fiduciaries, Estates, and Trusts. | Sept. 2015 |
6/25/2015 | 42-2-930 | DOR | Notice of Negotiated Rulemaking - Soliciting Applications for Membership on a Negotiated Rulemaking Committee Relating to Agency Liquor Stores. | July 2015 |
6/25/2015 |
42-2-929 | DOR | Notice of Public Hearing on Proposed Amendment - Targeted Economic Development Districts. | July 2015 |
6/11/2015 | 42-2-928 | DOR | Notice of Public Hearing on Proposed Adoption, Amendment, and Repeal - Responsible Alcohol Sales and Service Act Server Training Programs. | July 2015 |
6/11/2015 | 42-2-927 | DOR | Notice of Amendment - 2009 Recodification of Statutes in Title 15, Chapter 30, MCA. | July 2015 |
4/30/2015 | 42-2-927 | DOR | Notice of Proposed Amendment - 2009 Recodification of Statutes in Title 15, Chapter 30, MCA. No Public Hearing Contemplated. | July 2015 |
1/15/2015 | 42-2-926 | DOR | Notice of Amendment and Repeal - Withholding and Estimated Tax Payments–General Withholding and Mineral Royalty Withholding. | July 2015 |
12/24/2014 | 42-2-925 | DOR | Notice of Adoption - Value Before Reappraisal for Agricultural Land. | July 2015 |
12/11/2014 | 42-2-924 | DOR | Notice of Adoption, Amendment, and Repeal - Valuation and Classification of Real Property. | July 2015 |
12/11/2014 | 42-2-923 | DOR | Notice of Amendment - Trended Depreciation Schedules for Valuing Property. | July 2015 |
12/11/2014 | 42-2-922 | DOR | Notice of Amendment and Repeal - Montana Reappraisal Plan. | July 2015 |
12/11/2014 | 42-2-921 | DOR | Notice of Adoption, Amendment, and Repeal - Liquor Licenses and Permits - Fees - Regulation of Licensees. | July 2015 |
12/11/2014 | 42-2-920 | DOR | Notice of Adoption - Filing Requirements for Pass-Through Entities With More Than 100 Partners. | July 2015 |
12/11/2014 | 42-2-919 | DOR | Notice of Adoption and Amendment - Montana Family Education Savings Program - Income Tax General Provisions - Tax Returns. | July 2015 |
11/20/2014 | 42-2-926 | DOR | Notice of Public Hearing on Proposed Amendment and Repeal - Withholding and Estimated Tax Payments–General Withholding and Mineral Royalty Withholding. | July 2015 |
Department of Transportation and administratively attached entities
MAR Notice Date | MAR Notice Number* | Agency, Board or Commission | Subject | Staff Memo/Other Documents |
10/14/2016 | 18-161 | MDT | Notice of Adoption, Transfer and Amendment, Transfer, and Repeal - Motor Fuels Tax. | November 2016 |
8/19/2016 | 18-158 | MDT and Transportation Commission | Notice of Adoption, Amendment, and Repeal - Outdoor Advertising Control. | September 2016 |
8/19/2016 | 18-160 | MDT | Notice of Amendment - Motor Carrier Services Safety Requirements. | September 2016 |
8/5/2016 | 18-161 | MDT | Notice of Proposed Adoption, Transfer and Amendment, Transfer, and Repeal - Motor Fuels Tax. No Public Hearing Contemplated. | September 2016 |
7/8/2016 | 18-160 | MDT | Notice of Proposed Amendment - Motor Carrier Services Safety Requirements. No Public Hearing Contemplated. | September 2016 |
6/3/2016 | 18-159 | MDT | Notice of Amendment - Motor Carrier Services. | September 2016 |
4/22/2016 | 18-159 | MDT | Notice of Proposed Amendment - Motor Carrier Services. No Public Hearing Contemplated. | June 2016 |
3/4/2016 | 18-158 | Transportation Commission | Notice of Public Hearing on Proposed Adoption, Amendment, and Repeal - Outdoor Advertising Control. | March supplement |
2/19/2016 | 18-157 | MDT | Notice of Amendment - Motor Carrier Services. | March 2016 |
12/24/2015 | 18-157 | MDT | Notice of Proposed Amendment - Motor Carrier Services. No Public Hearing Contemplated. | March 2016 |
10/15/2015 | 18-156 | MDT | Notice of Amendment - Motor Carrier Services Out-of-Service Criteria. | Nov./Dec. 2015 |
8/13/2015 | 18-156 | MDT | Notice of Proposed Amendment - Motor Carrier Services Out-of-Service Criteria. No Public Hearing Contemplated. | Sept. 2015 |
12/11/2014 | 18-152 | MDT | Notice of Amendment - Montana Environmental Policy Act Categorical Exclusions. | July 2015 |
11/20/2014 | 18-151 | MDT | Notice of Adoption, Amendment, and Repeal - Highway Right-of-Way Encroachment Permits. | July 2015 |
Montana Tax Appeal Board
MAR Notice Date | MAR Notice Number* | Agency, Board or Commission | Subject | Staff Memo/Other Documents |
Revenue & Transportation Interim Committee Legislation
The committee proposed 14 bills as a result of its work during the 2015-2016 interim. Committee-proposed legislation is listed below by topic. Legislation requested by the Department of Revenue and Department of Transportation is listed here.
The official drafting (LC) number assigned to the approved bill drafts is listed in parenthesis after the subject of the bill. The bill's progress may be tracked using the official LC number in the online bill-tracking system.
Study-Related Legislation
- Tax increment financing
- Elderly homeowner and renter credit
- LC2ec1 - Allows credit for property not subject to property taxes (LC 410)
- Highway State Special Revenue Account
- LChsra - Revises deposit and expenditure of highway revenue (amendments approved) (LC 415)
- Property taxable value neutrality
- Tax liens and tax deeds
Other Legislation
Required Reports
Department of Revenue reports
Citation | Reporting Requirement | Frequency |
15-1-205 | Biennial report | 20 days before the meeting of the Legislature |
15-1-230 |
Number and type of taxpayers claiming the credit for contributions to a qualified endowment under 15‐30‐2328, the total amount of the credit claimed, the total amount of the credit recaptured, and the Department's cost associated with administering the credit |
Biennially |
15-6-232 |
Update of the review and determination process in section 15-6-231 and 15-6-232 |
Biennially |
15-7-111 |
Tax rates for the upcoming reappraisal cycle that will result in taxable value neutrality for each property class |
Second year of each reappraisal cycle |
15-24-3211 |
Use of the property tax abatements for gray water systems under 15‐24‐3202and 15‐24‐3203 |
Biennially |
15-30-3112 |
List of student scholarship organizations receiving contributions from businesses and individuals that are granted tax credits under 15-30-3111 |
Biennially |
15-31-322(2) |
Update of countries that may be considered tax havens under 15-31-322(1)(f) |
Biennially |
15-32-703(10) |
Number and type of taxpayers claiming the credit for costs of investments in depreciable property used for storing or blending biodiesel with petroleum diesel, the total amount of the credit claimed, and the Department's cost associated with administering the credit |
Biennially |
Department of Transportation reports
Citation | Reporting Requirement | Frequency |
15-70-433(7) |
Number and type of taxpayers claiming the refund (1 cent a gallon for retailers or 2 cents a gallon for distributors) on biodiesel sold, the total amount of the refund claimed, and the department's cost associated with administering the refund |
Biennially |
61-10-154(8) |
Enforcement of department's authority to stop and inspect, if probable cause exists, diesel‐powered vehicles to determine compliance with provisions of special fuels use tax and impacts of enforcement on the state special revenue fund |
Biennially |
Ch. 384, L. 2015 |
Compile an inventory and maintenance plan for all multiuse trails and other paths within state‐maintained federal‐aid highway rights‐of‐way that are used by pedestrians and other non‐motorized users |
One-time to RTIC and 65th Legislature |