Rule: 42.14.302	Prev     Up     Next
	Rule Title: WHO MUST PAY THE TAX

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Department:	REVENUE
Chapter:	LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX
Subchapter:	Taxable and Nontaxable Transactions for the User
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

42.14.302    WHO MUST PAY THE TAX   (REPEALED)

(See the Transfer and Repeal Table)

History: 15-65-102, 15-68-801, MCA; IMP, 2-18-501, 15-65-101, 15-65-111, 15-65-112, 15-68-101, 15-68-102, 15-68-501, MCA; TEMP, NEW, 1987 MAR p. 1637, Eff. 9/25/87; AMD, 1992 MAR p. 2393, Eff. 10/30/92; AMD, 1992 MAR p. 2776, Eff. 12/25/92; AMD, 1998 MAR p. 182, Eff. 1/16/98; AMD, 1999 MAR p. 2904, Eff. 12/17/99; AMD, 2003 MAR p. 311, Eff. 2/28/03; AMD and TRANS, from ARM 42.14.102, 2010 MAR p. 2751, Eff. 11/27/10; REP, 2022 MAR p. 248, Eff. 2/12/22.