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Rule Title: DEFINITIONS
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Department: REVENUE, DEPARTMENT OF
Chapter: MISCELLANEOUS TAX -- COMMERCIAL ACTIVITIES
Subchapter: Public Contractors
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.31.2101    DEFINITIONS

The following definitions apply to terms used in this sub-chapter:

(1) A "public contractor" is anyone who submits a proposal to or enters into a contract with a governmental agency or department for the construction or reconstruction of any public work, the cost of such construction or reconstruction being greater than $5,000.   The term "public contractor" includes subcontractors.

(2) "Public construction work," includes any work requiring the installation, addition, placement, replacement, or removal of any equipment, parts, structures, or materials of any kind whatsoever.   This rule applies to all contracts exceeding $5,000 whether or not such contracts require performance of service, maintenance, repair, or any other type of work in addition to, or as part of, the work as stated above.

History: Sec. 15-50-301, MCA; IMP, Sec. 15-50-101, MCA; Eff. 12/31/72; AMD, Eff. 5/5/75; AMD, 1983 MAR p. 1466, Eff. 10/14/83; AMD, 1995 MAR p. 2854, Eff. 12/22/95; AMD, 2000 MAR p. 3569, Eff. 12/22/00.


 

 
MAR Notices Effective From Effective To History Notes
12/22/2000 Current History: Sec. 15-50-301, MCA; IMP, Sec. 15-50-101, MCA; Eff. 12/31/72; AMD, Eff. 5/5/75; AMD, 1983 MAR p. 1466, Eff. 10/14/83; AMD, 1995 MAR p. 2854, Eff. 12/22/95; AMD, 2000 MAR p. 3569, Eff. 12/22/00.
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