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42.35.101   DEFINITIONS

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Title 72, chapter 16, and Sec. 72-16-308, MCA; Eff. 12/31/72; AMD, 1996 MAR p. 1179, Eff. 4/26/96; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.102   DETERMINATION OF DOMICILE

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Title 72, chapter 16, MCA; Eff. 12/31/72; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.103   DETERMINATION OF SITUS

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Title 72, chapter 16, MCA; Eff. 12/31/72; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.104   TRANSFER OF ASSETS--WAIVER

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-304, 72-16-313, and 72-16-433, MCA, and Title 72, chapter 16, part 7, MCA; Eff. 12/31/72; AMD, 1979 MAR p. 1550, Eff. 12/14/79; AMD, 1983 MAR p. 18, Eff. 1/14/83; AMD, 1996 MAR p. 1179, Eff. 4/26/96; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.201   PROPERTY SUBJECT TO TAX

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-301, MCA; Eff. 12/31/72; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.202   PROPERTY OF RESIDENT OWNERS

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-301, MCA; Eff. 12/31/72; AMD, Eff. 7/5/75; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.203   PROPERTY OF NONRESIDENT OWNERS

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-301, MCA; Eff. 12/31/72; AMD, Eff. 7/5/75; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.204   EXCEPTIONS

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-312, MCA; Eff. 12/31/72; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.211   TRANSFERS IN CONTEMPLATION OF DEATH

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-301, MCA; Eff. 12/31/72; AMD, 1993 MAR p. 2817, Eff. 11/25/93; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.212   BURDEN OF PROOF

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-301, MCA; Eff. 12/31/72; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.213   GIFTS

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-301, MCA; Eff. 12/31/72; AMD, 1993 MAR p. 2817, Eff. 11/25/93; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.214   DETERMINATION OF TRANSFEROR'S INTENT

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-301, MCA; Eff. 12/31/72; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.221   TRANSFERS UNDER POWER OF APPOINTMENT

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-302, MCA; Eff. 12/31/72; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.222   LIABILITY FOR TAX

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-302, MCA; Eff. 12/31/72; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.231   TRANSFER OF JOINT INTEREST PROPERTY

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-303, MCA; Eff. 12/31/72; AMD, 1978 MAR p. 79, Eff. 2/24/78; AMD, 1979 MAR p. 1550, Eff. 12/14/79; AMD, 1993 MAR p. 2817, Eff. 11/25/93; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.232   TREATMENT WHEN DEATH OCCURRED PRIOR TO JULY 1, 1977

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-303, MCA; Eff. 12/31/72; AMD, 1978 MAR p. 79, Eff. 2/24/78; AMD, 1979 MAR p. 1550, Eff. 12/14/79; REP, 1993 MAR p. 2817, Eff. 11/25/93.
42.35.233   TREATMENT WHEN DEATH OCCURRED ON OR AFTER JULY 1, 1977 , AND PRIOR TO JULY 1, 1979

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-303, MCA; Eff. 12/31/72; AMD, 1978 MAR p. 79, Eff. 2/24/78; AMD, 1979 MAR p. 1550, Eff. 12/14/79; REP, 1993 MAR p. 2817, Eff. 11/25/93.
42.35.234   TREATMENT WHEN DEATH OCCURRED ON OR AFTER JULY 1, 1979

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-303, MCA; Eff. 12/31/72; AMD, 1978 MAR p. 79, Eff. 2/24/78; AMD, 1979 MAR p. 1550, Eff. 12/14/79; REP, 1993 MAR p. 2817, Eff. 11/25/93.
42.35.241   TRANSFER OF INSURANCE PROCEEDS

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-304, MCA; Eff. 12/31/72; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.242   DEBTS SATISFIED BY INSURANCE PROCEEDS

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-304, MCA; Eff. 12/31/72; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.243   EFFECT OF MAKING PROCEEDS PAYABLE TO DIFFERENT TRANSFEREES

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-304, MCA; Eff. 12/31/72; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.244   ANNUITY PROCEEDS AND MATURED ENDOWMENTS

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-304, MCA; Eff. 12/31/72; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.301   TIME OF IMPOSITION

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-307, MCA; Eff. 12/31/72; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.302   TRANSFER DATES

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-306, MCA; Eff. 12/31/72; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.311   VALUATION OF PROPERTY

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-308, MCA; Eff. 12/31/72; AMD, Eff. 7/5/75; AMD, Eff. 8/5/75; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.312   DETERMINATION OF CLEAR MARKET VALUE

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-308, MCA; Eff. 12/31/72; AMD, Eff. 7/5/75; AMD, 1996 MAR p. 1179, Eff. 4/26/96; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.313   FUNERAL EXPENSES

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-308, MCA; Eff. 12/31/72; AMD, Eff. 7/5/75; REP, 1996 MAR p. 1179, Eff. 4/26/96.
42.35.314   EXPENSES OF LAST ILLNESS

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-308, MCA; Eff. 12/31/72; AMD, Eff. 7/5/75; REP, 1996 MAR p. 1179, Eff. 4/26/96.
42.35.315   TAXES OWING AT DEATH

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-308, MCA; Eff. 12/31/72; AMD, Eff. 7/5/75; REP, 1996 MAR p. 1179, Eff. 4/26/96.
42.35.316   ORDINARY EXPENSES OF ADMINISTRATION

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-308, MCA; Eff. 12/31/72; AMD, Eff. 7/5/75; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.317   LIMITED, FUTURE, AND CONTINGENT ESTATES

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-417, MCA; NEW, Eff. 7/5/75; AMD, Eff. 8/5/75; AMD, 1993 MAR p. 2817, Eff. 11/25/93; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.321   VALUATION OF REAL ESTATE

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-308, MCA; NEW, Eff. 7/5/75; AMD, Eff. 8/5/75; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.322   VALUATION OF LEASEHOLDS

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-308, MCA; NEW, Eff. 7/5/75; AMD, Eff. 8/5/75; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.323   VALUATION OF GROWING CROPS

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-308, MCA; NEW, Eff. 7/5/75; AMD, 8/5/75; AMD, 1996 MAR p. 1179, Eff. 4/26/96; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.331   VALUATION OF STOCKS AND BONDS

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-308, MCA; NEW, Eff. 7/5/75; AMD, Eff. 8/5/75; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.332   SECURITIES TRADED ON OPEN MARKETS

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-308, MCA; NEW, Eff. 7/5/75; AMD, Eff. 8/5/75; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.333   USE OF BID AND ASK PRICES

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-308, MCA; NEW, Eff. 7/5/75; AMD, Eff. 8/5/75; AMD, 1996 MAR p. 1179, Eff. 4/26/96; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.334   INCOMPLETE PRICE INFORMATION

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-308, MCA; NEW, Eff. 7/5/75; AMD, Eff. 8/5/75; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.335   SECURITIES LISTED ON SEVERAL EXCHANGES

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-308, MCA; NEW, Eff. 7/5/75; AMD, Eff. 8/5/75; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.336   UNTRADED AND CLOSELY HELD SECURITIES

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-308, MCA; NEW, Eff. 7/5/75; AMD, Eff. 8/5/75; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.337   SHARES IN OPEN-ENDED INVESTMENT COMPANIES

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-308, MCA; NEW, Eff. 7/5/75; AMD, Eff. 8/5/75; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.341   VALUATION OF CASH, NOTES, AND ACCOUNTS RECEIVABLE

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-308, MCA; NEW, Eff. 7/5/75; AMD, Eff. 8/5/75; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.342   VALUATION OF INSURANCE

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-308, MCA; NEW, Eff. 7/5/75; AMD, Eff. 8/5/75; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.343   VALUATION OF ANNUITIES

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-308, MCA; NEW, Eff. 7/5/75; AMD, Eff. 8/5/75; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.401   IMPOSITION OF ESTATE TAX

This rule has been repealed.

History: Sec. 15-1-201, 72-16-201, and 72-16-902, MCA; IMP, Sec. 72-16-904, 72-16-905, and 72-16-909, MCA; Eff. 12/31/72; AMD, 1979 MAR p. 1550, Eff. 12/14/79; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.405   IMPOSITION OF GENERATION-SKIPPING TRANSFER TAX

This rule has been repealed.

History: Sec. 72-16-1107, MCA; IMP, 72-16-1001 through 72-16-1006, MCA; NEW, 1992 MAR p. 1246, Eff. 6/12/92; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.501   ELECTION OF ALTERNATE VALUATION

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-337, MCA; IMP; Sec. 72-16-333 and 72-16-334, MCA; NEW, 1983 MAR, p. 19, Eff. 1/14/83; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.502   ELECTIONS TO SPECIALLY VALUE LESS THAN ALL QUALIFIED REAL PROPERTY INCLUDED IN AN ESTATE

This rule has been repealed.

History: Sec. 15-1-201, 72-16-337, MCA; IMP; Sec. 72-16-336, MCA; NEW, 1983 MAR. p. 19, Eff. 1/14/83; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.503   TIME AND MANNER OF MAKING ELECTION

This rule has been repealed.

History: 15-1-201 and 72-16-337, MCA; IMP, Sec. 72-16-331 and 72-16-338, MCA; NEW, 1983 MAR p. 19, Eff. 1/14/83; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.504   AGREEMENT TO SPECIAL VALUATION BY PERSONS WITH AN INTEREST IN PROPERTY

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-337, MCA; IMP, Sec. 72-16-333, MCA; NEW, 1983 MAR p. 19, Eff. 1/14/83; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.505   MATERIAL PARTICIPATION REQUIREMENTS

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-337, MCA; IMP, Sec. 72-16-331(8), MCA; NEW, 1983 MAR p. 19, Eff. 1/14/83; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.506   TYPES OF QUALIFIED PROPERTY

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-337, MCA; IMP; Sec. 72-16-331(11) and 72-16-453, MCA; NEW, 1983 MAR p. 19, Eff. 1/14/83; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.507   PERIOD MATERIAL PARTICIPATION MUST LAST

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-337, MCA; IMP, Sec. 72-16-331(11) (c) (ii), MCA; NEW, 1983 MAR p. 19, Eff. 1/14/83; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.508   PERIOD PROPERTY MUST BE OWNED BY DECEDENT AND FAMILY MEMBERS

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-337, MCA; IMP, Sec. 72-16-331(11) (c) (i), MCA; NEW, 1983 MAR p. 19, Eff. 1/14/83; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.509   REQUIRED ACTIVITIES - IN GENERAL

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-337, MCA; IMP, Sec. 72-16-331(5) and (8), MCA; NEW, 1983 MAR p. 19, Eff. 1/14/83; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.510   SPECIAL RULES FOR CORPORATION, PARTNERSHIPS AND TRUSTS

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-337, MCA; IMP, Sec. 72-16-337 and 72-16-453, MCA; NEW, 1983 MAR p. 19, Eff. 1/14/83; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.511   METHOD OF VALUING FARM REAL ESTATE

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-337, MCA; IMP, Sec. 72-16-335, MCA; NEW, 1983 MAR p. 19, Eff. 1/14/83; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.512   GROSS CASH RENTAL

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-337, MCA; IMP, Sec. 72-16-336, MCA; NEW, 1983 MAR p. 19, Eff. 1/14/83; AMD, 1996 MAR p. 1179, Eff. 4/26/96; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.513   DOCUMENTATION REQUIRED OF PERSONAL REPRESENTATIVE

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-337, MCA; IMP, Sec. 72-16-331 and 72-16-337, MCA; NEW, 1983 MAR p. 19, Eff. 1/14/83; AMD, 1996 MAR p. 1179, Eff. 4/26/96; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.514   CASH RENTALS - ARM'S LENGTH TRANSACTION REQUIRED

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-337, MCA; IMP, Sec. 72-16-336, MCA; NEW, 1983 MAR p. 19, Eff. 1/14/83; AMD, 1996 MAR p. 1179, Eff. 4/26/96; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.515   RENT COMPARABLES

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-337, MCA; IMP, Sec. 72-16-336, MCA; NEW, 1983 MAR p. 19, Eff. 1/14/83; AMD, 1996 MAR p. 1179, Eff. 4/26/96; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.516   COMPARABLE REAL PROPERTY

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-337, MCA; IMP, Sec. 72-16-335, MCA; NEW, 1983 MAR p. 19, Eff. 1/14/83; AMD, 1996 MAR p. 1179, Eff. 4/26/96; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.517   ADJUSTMENT-RENT

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-337, MCA; IMP, Sec. 72-16-336, MCA; NEW, 1983 MAR p. 19, Eff. 1/14/83; AMD, 1996 MAR p. 1179, Eff. 4/26/96; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.518   TAX DEDUCTION

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-337, MCA; IMP, Sec. 72-16-335, MCA; NEW, 1983 MAR p. 19, Eff. 1/14/83; AMD, 1996 MAR p. 1179, Eff. 4/26/96; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.519   COMPARABLE REAL PROPERTY DEFINED

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-337, MCA; IMP, Sec. 72-16-335, MCA; NEW, 1983 MAR p. 19, Eff. 1/14/83; AMD, 1996 MAR p. 1179, Eff. 4/26/96; REP, 2003 MAR p. 2765, Eff. 12/12/03.
42.35.520   DETERMINATION OF INTEREST RATE IN CAPITALIZATION FORMULA

This rule has been repealed.

History: Sec. 15-1-201 and 72-16-337, MCA; IMP, Sec. 72-16-335, MCA; NEW, 1983 MAR p. 19, Eff. 1/14/83; REP, 2003 MAR p. 2765, Eff. 12/12/03.