BEFORE THE Department of REVENUE

OF THE STATE OF MONTANA

 

In the matter of the amendment of ARM 42.21.155 and 42.22.1311 pertaining to 2024 Personal Property Depreciation Schedules and Trend Tables

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NOTICE OF AMENDMENT

 

TO: All Concerned Persons

 

1. On November 3, 2023, the Department of Revenue published MAR Notice No. 42-1069 pertaining to the public hearing on the proposed amendment of the above-stated rules at page 1546 of the 2023 Montana Administrative Register, Issue Number 21.

 

2. On November 27, 2023, the department held a public hearing to consider the proposed amendment. There were no commenters present to provide testimony or commentary for the rulemaking. The department did not receive any written comments in support or opposition to the proposed amendment.

 

3. The department has amended ARM 42.21.155 and 42.22.1311 as proposed. The 2024 version of the Personal Property Depreciation Schedules and Trend Tables publication (publication) has been adopted as proposed.

 

4. The effective date of the department's amendments and publication is January 1, 2024.

 

 

/s/ Todd Olson                                              /s/ Scott Mendenhall for                            

Todd Olson                                                   Brendan Beatty

Rule Reviewer                                              Director of Revenue

 

Certified to the Secretary of State December 12, 2023.