Montana DOR Proposes Amendments to Industrial Equipment Depreciation Table

The Montana Department of Revenue (DOR) has proposed amendments to ARM 42.21.155(4) and 42.22.1311(2) regarding the Industrial Machinery and Equipment Percent Good table. The proposed amendments correct the industrial machinery and equipment percent good table of the Personal Property Depreciation Schedules and Trend Tables. Comments on the proposed rule are due May 11. [Mont. Dep’t of Revenue, Proposed Regs. ARM 42.21.155, 42.22.1311, 04/10/26 Mont. Admin. Reg. 2026-04-10]