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Rule Title: INDUSTRIAL MACHINERY AND EQUIPMENT TREND FACTORS
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Department: REVENUE
Chapter: CENTRALLY ASSESSED PROPERTY
Subchapter: Market Value of Industrial Property
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

Printer Friendly Version

42.22.1311    INDUSTRIAL MACHINERY AND EQUIPMENT TREND FACTORS

(1) Trend factors will be used to value industrial machinery and equipment for ad valorem tax purposes pursuant to ARM 42.22.1306. The department uses annual cost indexes from the Marshall & Swift Guide described in ARM 42.21.155. The current index is divided by the annual index for each year to arrive at a trending factor. Each major industry has its own trend table. Where no index exists in the Marshall & Swift Guide for an industry, that industry is grouped with other industries using similar equipment. The department will utilize the trend table and life expectancy indicated in the industry table below.

 

Industry Trend Table Life

Description Expectancy

(a) Aircraft/Airframe Mfg. (1) 15

(b) Alcohol Plant (4) 15

(c) Baking (2) 12

(d) Bentonite (21) 20

(e) Bottling (3) 12

(f) Brewing & Distilling (4) 20

(g) Candy & Confectionery (5) 20

(h) Cardboard Container (25) 20

(i) Cement Manufacturing (6) 20

(j) Cereal Products (14) 16

(k) Chemical Manufacturing (7) 12

(l) Clay Products (8) 15

(m) Coal Crushing & Handling (21) 20

(n) Coal Fired Power Gener. (28) 16

(o) Concrete Products (6) 18

(p) Concrete Ready Mix (6) 18

(q) Contractor Equipment (9) 10

(r) Creamery & Dairy (10) 12

(s) Egg Packing (16) 20

(t) Electric Power Equipment (11) 16

(u) Electrical Equipment Mfg. (12) 10

(v) Electronic Component Mfg. (12) 10

(w) Feed Milling (14) 16

(x) Fertilizer Distribution (30) 10

(y) Fertilizer Manufacturing (7) 12

(z) Fish Cannery (13) 12

(aa) Flour, Cereal & Feed (14) 16

(ab) Flour Milling (14) 16

(ac) Foundry (20) 15

(ad) Fruit Cannery (15) 12

(ae) Fruit Packing (16) 12

(af) Furniture Manufacturing (31) 10

(ag) Gasohol Plant (4) 15

(ah) Glass Manufacturing (32) 15

(ai) Grain Handling Facilities (14) 16

(aj) Graphite Products (21) 20

(ak) Gypsum (21) 20

(al) Heap Leach Mechanical (21) 20

(am) Heap Leach Pads (21) 5

(an) Honey Processing (15) 12

(ao) Hydroelectric Generation (11) 20

(ap) Industrial Shop Equipment (9) 10

(aq) Laundry & Drycleaning (17) 10

(ar) Leather Fabrication (29) 20

(as) Lime/Calcium Beneficiation (21) 20

(at) Logging Equipment (18) 10

(au) Meat Packing (19) 12

(av) Metal Fabrication (20) 20

(aw) Metal Machining & Milling (20) 15

(ax) Metal Working (20) 20

(ay) Mining & Milling (21) 15

(az) Natural Gas Processing (23) 16

(ba) Noncommercial electrical generation

machinery and equipment that qualifies

under 15-6-226, MCA (11) 16

(bb) Nonferrous Smelting (21) 15

(bc) Oil Refining (23) 16

(bd) Open Pit Mining/Quarrying (21) 15

(be) Ore Milling/Concentrating (21) 15

(bf) Oxygen Generation (7) 20

(bg) Paint Manufacturing (22) 12

(bh) Peat Moss/Compost Plant (30) 20

(bi) Petroleum (23) 16

(bj) Phosphate Beneficiation (21) 20

(bk) Plastic Products Mfg. (32) 20

(bl) Pole Treating Equipment (18) 10

(bm) Polystyrene (32) 20

(bn) Printing (24) 12

(bo) Pulp & Paper Mfg. (25) 13

(bp) Refrigeration (26) 12

(bq) Renewable Energy Generation (11) 20

(br) Rifle Manufacturing (20) 15

(bs) Rubber & Vulcanizing (27) 15

(bt) Sawmill Equipment (18) 10

(bu) Seed Treating & Cleaning (14) 16

(bv) Silicon Processing (23) 15

(bw) Stationary Asphalt Plant (6) 15

(bx) Steam Power Generation (28) 16

(by) Stone Products (21) 15

(bz) Sugar Refinery (23) 18

(ca) Sulphur Manufacturing (23) 12

(cb) Talc Beneficiation (21) 20

(cc) Textile Fabrication (29) 10

(cd) Underground Mining (21) 10

(ce) Vegetable Oil Extraction (14) 20

(cf) Vermiculite Processing (21) 20

(cg) Warehousing (30) 10

(ch) Wood Pellet Plant (14) 16

(ci) Wood Products, Reconstituted (31) 10

(cj) Woodworking (31) 20

 

Note: 1. Lab equipment is included in its related industry's table at ten-year life expectancy.

 

(2) Tables 1 through 32 represent the yearly trend factors for each industry.

 

 

TABLE 1

TABLE 2

TABLE 3

TABLE 4

TABLE 5

YEAR

Airplane Mfg.

Baking

Bottling

Brew/Dist.

Candy Confect.

2018

1.000

1.000

1.000

1.000

1.000

2017

1.024

1.025

1.021

1.017

1.024

2016

1.046

1.048

1.039

1.030

1.047

2015

1.030

1.040

1.027

1.024

1.039

2014

1.034

1.051

1.036

1.035

1.051

2013

1.044

1.065

1.049

1.049

1.066

2012

1.045

1.075

1.053

1.058

1.077

2011

1.076

1.105

1.082

1.086

1.107

2010

1.116

1.141

1.118

1.116

1.143

2009

1.097

1.132

1.107

1.109

1.136

2008

1.129

1.160

1.136

1.141

1.163

2007

1.175

1.207

1.186

1.192

1.210

2006

1.240

*

*

1.263

1.299

2005

1.305

*

*

1.327

1.358

2004

1.412

*

*

1.434

1.460

2003

*

*

*

1.484

1.513

2002

*

*

*

1.510

1.538

2001

*

*

*

1.520

1.548

2000

*

*

*

1.536

1.566

1999

*

*

*

1.565

1.597

1998

*

*

*

*

*

 


TABLE 6

TABLE 7

TABLE 8

TABLE 9

TABLE 10

YEAR

Cement Mfg.

Chemical Mfg.

Clay Mfg.

Contractor Eq.

Creamery/Dairy

2018

1.000

1.000

1.000

1.000

1.000

2017

1.018

1.015

1.020

1.015

1.022

2016

1.035

1.028

1.040

1.031

1.041

2015

1.028

1.018

1.035

1.030

1.033

2014

1.036

1.026

1.045

1.042

1.046

2013

1.049

1.038

1.059

1.057

1.061

2012

1.060

1.040

1.071

1.077

1.071

2011

1.096

1.068

1.106

1.113

1.100

2010

1.127

1.097

1.139

1.145

1.135

2009

1.112

1.082

1.131

1.140

1.131

2008

1.162

1.120

1.183

*

1.156

2007

1.214

1.171

1.233

*

1.205

2006

1.278

*

1.300

*

*

2005

1.341

*

1.361

*

*

2004

1.457

*

1.470

*

*

2003

1.515

*

*

*

*

2002

1.546

*

*

*

*

2001

1.556

*

*

*

*

2000

1.571

*

*

*

*

1999

1.597

*

*

*

*

1998

*

*

*

*

*

 

 

 

TABLE 11

TABLE 12

TABLE 13

TABLE 14

TABLE 15

YEAR

Elec. Pwr. Equip.

Elec. Equip. Mfg.

Cannery/Fish

Flour, Cert. Feed

Cannery/Fruit

2018

1.000

1.000

1.000

1.000

1.000

2017

1.029

1.028

1.025

1.023

1.026

2016

1.053

1.052

1.049

1.042

1.049

2015

1.023

1.028

1.040

1.034

1.042

2014

1.019

1.027

1.052

1.044

1.055

2013

1.020

1.032

1.067

1.058

1.071

2012

1.008

1.025

1.076

1.066

1.085

2011

1.031

1.052

1.107

1.097

1.115

2010

1.088

1.103

1.143

1.133

1.151

2009

1.079

1.088

1.133

1.123

1.146

2008

1.083

*

1.163

1.153

1.169

2007

1.143

*

1.210

1.202

1.213

2006

1.237

*

*

1.281

*

2005

1.327

*

*

1.346

*

2004

1.452

*

*

1.453

*

2003

1.519

*

*

1.506

*

2002

*

*

*

*

*

 

 

TABLE 16

TABLE 17

TABLE 18

TABLE 19

TABLE 20

YEAR

Packing/ Fruit

Laundry/

Clean

Logging Equip.

Packing/

Meat

Metal

Work

2018

1.000

1.000

1.000

1.000

1.000

2017

1.026

1.024

1.021

1.023

1.022

2016

1.050

1.045

1.042

1.045

1.045

2015

1.047

1.035

1.030

1.041

1.031

2014

1.062

1.044

1.038

1.055

1.036

2013

1.080

1.058

1.050

1.071

1.047

2012

1.101

1.066

1.061

1.083

1.047

2011

1.131

1.096

1.093

1.115

1.079

2010

1.165

1.132

1.124

1.148

1.116

2009

1.164

1.122

1.109

1.143

1.094

2008

1.187

*

*

1.179

1.135

2007

1.228

*

*

1.226

1.179

2006

*

*

*

*

1.245

2005

*

*

*

*

1.299

2004

*

*

*

*

1.402

2003

*

*

*

*

1.447

2002

*

*

*

*

1.471

2001

*

*

*

*

1.473

2000

*

*

*

*

1.483

1999

*

*

*

*

1.504

1998

*

*

*

*

*

 

 

 

TABLE 21

TABLE 22

TABLE 23

TABLE 24

TABLE 25

YEAR

Mine

Mill

Paint

Mfg.

Petroleum

Printing

Paper

Mfg.

2018

1.000

1.000

1.000

1.000

1.000

2017

1.021

1.021

1.014

1.022

1.024

2016

1.038

1.041

1.024

1.042

1.044

2015

1.036

1.030

1.014

1.030

1.034

2014

1.048

1.039

1.022

1.034

1.044

2013

1.063

1.052

1.033

1.043

1.059

2012

1.084

1.057

1.040

1.047

1.069

2011

1.131

1.089

1.071

1.074

1.101

2010

1.169

1.125

1.098

1.107

1.136

2009

1.168

1.112

1.081

1.097

1.124

2008

1.221

1.151

1.126

1.121

1.160

2007

1.272

1.202

1.181

1.160

1.206

2006

1.328

*

1.256

*

1.268

2005

1.393

*

1.330

*

*

2004

1.510

*

1.445

*

*

2003

*

*

1.496

*

*

2002

*

*

*

*

*

 

 

TABLE 26

TABLE 27

TABLE 28

TABLE 29

TABLE 30

YEAR

Refrigeration

Rubber

Steam Power

Textile

Warehousing

2018

1.000

1.000

1.000

1.000

1.000

2017

1.024

1.019

1.020

1.018

1.024

2016

1.045

1.039

1.038

1.033

1.048

2015

1.037

1.031

1.023

1.019

1.042

2014

1.047

1.039

1.028

1.025

1.054

2013

1.061

1.050

1.039

1.038

1.068

2012

1.068

1.051

1.039

1.044

1.085

2011

1.100

1.079

1.068

1.070

1.116

2010

1.138

1.110

1.106

1.097

1.149

2009

1.130

1.094

1.096

1.082

1.142

2008

1.169

1.134

1.133

*

*

2007

1.219

1.178

1.187

*

*

2006

*

1.242

1.267

*

*

2005

*

1.293

1.335

*

*

2004

*

1.387

1.455

*

*

2003

*

*

1.508

*

*

2002

*

*

*

*

*

 

 

 

TABLE 31

TABLE 32

YEAR

Woodworking

Glass Mfg.

2018

1.000

1.000

2017

1.032

1.021

2016

1.064

1.038

2015

1.062

1.027

2014

1.082

1.034

2013

1.101

1.046

2012

1.120

1.052

2011

1.150

1.083

2010

1.185

1.120

2009

1.175

1.108

2008

1.203

1.145

2007

1.242

1.198

2006

1.292

1.269

2005

1.340

1.337

2004

1.432

1.455

2003

1.476

1.513

 

(*) Equipment remains taxable at the level of the final year of life expectancy until its disposal.

 

(3) Mining machinery and equipment is engaged in the extraction, excavation, burrowing, or otherwise freeing raw material from the earth. Mobile mining equipment moves under its own power or on its own wheels and chassis, including any attachments used with or attached to such equipment, but does not include equipment that requires a foundation for the performance of the function for which it was designed and built. Mobile mining equipment used for extraction is valued by using the procedures established for heavy equipment found in ARM 42.21.154 and 42.21.155.

(4) This rule is effective for tax years beginning after December 31, 2018.

 

History: 15-1-201, MCA; IMP, 15-6-135, 15-6-138, 15-8-111, MCA; NEW, 1986 MAR p. 2074, Eff. 12/27/86; AMD, 1988 MAR p. 1981, Eff. 9/9/88; AMD, 1989 MAR p. 231, Eff. 1/27/89; AMD, 1990 MAR p. 1849, Eff. 9/28/90; AMD, 1991 MAR p. 130, Eff. 2/1/91; AMD, 1991 MAR p. 2048, Eff. 11/1/91; AMD, 1992 MAR p. 2560, Eff. 11/26/92; AMD, 1993 MAR p. 3062, Eff. 12/24/93; AMD, 1994 MAR p. 3197, Eff. 12/23/94; AMD, 1995 MAR p. 2508, Eff. 11/23/95; AMD, 1996 MAR p. 162, Eff. 1/12/96; AMD, 1996 MAR p. 3153, Eff. 12/6/96; AMD, 1997 MAR p. 2297, Eff. 12/16/97; AMD, 1998 MAR p. 3318, Eff. 12/18/98; AMD, 1999 MAR p. 2914, Eff. 12/17/99; AMD, 2000 MAR p. 3565, Eff. 12/22/00; AMD, 2001 MAR p. 2249, Eff. 11/9/01; AMD, 2002 MAR p. 1094, Eff. 4/12/02; AMD, 2002 MAR p. 3728, Eff. 12/27/02; AMD, 2003 MAR p. 2901, Eff. 12/25/03; AMD, 2004 MAR p. 2603, Eff. 10/22/04; AMD, 2005 MAR p. 2262, Eff. 11/11/05; AMD, 2006 MAR p. 2979, Eff. 12/8/06; AMD, 2007 MAR p. 1826, Eff. 11/9/07; AMD, 2008 MAR p. 2561, Eff. 11/27/08; AMD, 2009 MAR p. 2497, Eff. 12/25/09; AMD, 2010 MAR p. 3022, Eff. 12/24/10; AMD, 2012 MAR p. 409, Eff. 2/24/12; AMD, 2012 MAR p. 2496, Eff. 12/7/12; AMD, 2013 MAR p. 2316, Eff. 12/13/13; AMD, 2014 MAR p. 2991, Eff. 12/12/14; AMD, 2015 MAR p. 2364, Eff. 12/25/15; AMD, 2016 MAR p. 736, Eff. 4/23/16; AMD, 2016 MAR p. 2340, Eff. 1/1/17; AMD, 2017 MAR p. 2341, Eff. 1/1/18; AMD, 2019 MAR p. 209, Eff. 2/23/19.


 

 
MAR Notices Effective From Effective To History Notes
42-2-999 2/23/2019 Current History: 15-1-201, MCA; IMP, 15-6-135, 15-6-138, 15-8-111, MCA; NEW, 1986 MAR p. 2074, Eff. 12/27/86; AMD, 1988 MAR p. 1981, Eff. 9/9/88; AMD, 1989 MAR p. 231, Eff. 1/27/89; AMD, 1990 MAR p. 1849, Eff. 9/28/90; AMD, 1991 MAR p. 130, Eff. 2/1/91; AMD, 1991 MAR p. 2048, Eff. 11/1/91; AMD, 1992 MAR p. 2560, Eff. 11/26/92; AMD, 1993 MAR p. 3062, Eff. 12/24/93; AMD, 1994 MAR p. 3197, Eff. 12/23/94; AMD, 1995 MAR p. 2508, Eff. 11/23/95; AMD, 1996 MAR p. 162, Eff. 1/12/96; AMD, 1996 MAR p. 3153, Eff. 12/6/96; AMD, 1997 MAR p. 2297, Eff. 12/16/97; AMD, 1998 MAR p. 3318, Eff. 12/18/98; AMD, 1999 MAR p. 2914, Eff. 12/17/99; AMD, 2000 MAR p. 3565, Eff. 12/22/00; AMD, 2001 MAR p. 2249, Eff. 11/9/01; AMD, 2002 MAR p. 1094, Eff. 4/12/02; AMD, 2002 MAR p. 3728, Eff. 12/27/02; AMD, 2003 MAR p. 2901, Eff. 12/25/03; AMD, 2004 MAR p. 2603, Eff. 10/22/04; AMD, 2005 MAR p. 2262, Eff. 11/11/05; AMD, 2006 MAR p. 2979, Eff. 12/8/06; AMD, 2007 MAR p. 1826, Eff. 11/9/07; AMD, 2008 MAR p. 2561, Eff. 11/27/08; AMD, 2009 MAR p. 2497, Eff. 12/25/09; AMD, 2010 MAR p. 3022, Eff. 12/24/10; AMD, 2012 MAR p. 409, Eff. 2/24/12; AMD, 2012 MAR p. 2496, Eff. 12/7/12; AMD, 2013 MAR p. 2316, Eff. 12/13/13; AMD, 2014 MAR p. 2991, Eff. 12/12/14; AMD, 2015 MAR p. 2364, Eff. 12/25/15; AMD, 2016 MAR p. 736, Eff. 4/23/16; AMD, 2016 MAR p. 2340, Eff. 1/1/17; AMD, 2017 MAR p. 2341, Eff. 1/1/18; AMD, 2019 MAR p. 209, Eff. 2/23/19.
42-2-987 1/1/2018 2/23/2019 History: 15-1-201, MCA; IMP, 15-6-138, 15-8-111, MCA; NEW, 1986 MAR p. 2074, Eff. 12/27/86; AMD, 1988 MAR p. 1981, Eff. 9/9/88; AMD, 1989 MAR p. 231, Eff. 1/27/89; AMD, 1990 MAR p. 1849, Eff. 9/28/90; AMD, 1991 MAR p. 130, Eff. 2/1/91; AMD, 1991 MAR p. 2048, Eff. 11/1/91; AMD, 1992 MAR p. 2560, Eff. 11/26/92; AMD, 1993 MAR p. 3062, Eff. 12/24/93; AMD, 1994 MAR p. 3197, Eff. 12/23/94; AMD, 1995 MAR p. 2508, Eff. 11/23/95; AMD, 1996 MAR p. 162, Eff. 1/12/96; AMD, 1996 MAR p. 3153, Eff. 12/6/96; AMD, 1997 MAR p. 2297, Eff. 12/16/97; AMD, 1998 MAR p. 3318, Eff. 12/18/98; AMD, 1999 MAR p. 2914, Eff. 12/17/99; AMD, 2000 MAR p. 3565, Eff. 12/22/00; AMD, 2001 MAR p. 2249, Eff. 11/9/01; AMD, 2002 MAR p. 1094, Eff. 4/12/02; AMD, 2002 MAR p. 3728, Eff. 12/27/02; AMD, 2003 MAR p. 2901, Eff. 12/25/03; AMD, 2004 MAR p. 2603, Eff. 10/22/04; AMD, 2005 MAR p. 2262, Eff. 11/11/05; AMD, 2006 MAR p. 2979, Eff. 12/8/06; AMD, 2007 MAR p. 1826, Eff. 11/9/07; AMD, 2008 MAR p. 2561, Eff. 11/27/08; AMD, 2009 MAR p. 2497, Eff. 12/25/09; AMD, 2010 MAR p. 3022, Eff. 12/24/10; AMD, 2012 MAR p. 409, Eff. 2/24/12; AMD, 2012 MAR p. 2496, Eff. 12/7/12; AMD, 2013 MAR p. 2316, Eff. 12/13/13; AMD, 2014 MAR p. 2991, Eff. 12/12/14; AMD, 2015 MAR p. 2364, Eff. 12/25/15; AMD, 2016 MAR p. 736, Eff. 4/23/16; AMD, 2016 MAR p. 2340, Eff. 1/1/17; AMD, 2017 MAR p. 2341, Eff. 1/1/18.
42-2-965 1/1/2017 1/1/2018 History: 15-1-201, MCA; IMP, 15-6-138, 15-8-111, MCA; NEW, 1986 MAR p. 2074, Eff. 12/27/86; AMD, 1988 MAR p. 1981, Eff. 9/9/88; AMD, 1989 MAR p. 231, Eff. 1/27/89; AMD, 1990 MAR p. 1849, Eff. 9/28/90; AMD, 1991 MAR p. 130, Eff. 2/1/91; AMD, 1991 MAR p. 2048, Eff. 11/1/91; AMD, 1992 MAR p. 2560, Eff. 11/26/92; AMD, 1993 MAR p. 3062, Eff. 12/24/93; AMD, 1994 MAR p. 3197, Eff. 12/23/94; AMD, 1995 MAR p. 2508, Eff. 11/23/95; AMD, 1996 MAR p. 162, Eff. 1/12/96; AMD, 1996 MAR p. 3153, Eff. 12/6/96; AMD, 1997 MAR p. 2297, Eff. 12/16/97; AMD, 1998 MAR p. 3318, Eff. 12/18/98; AMD, 1999 MAR p. 2914, Eff. 12/17/99; AMD, 2000 MAR p. 3565, Eff. 12/22/00; AMD, 2001 MAR p. 2249, Eff. 11/9/01; AMD, 2002 MAR p. 1094, Eff. 4/12/02; AMD, 2002 MAR p. 3728, Eff. 12/27/02; AMD, 2003 MAR p. 2901, Eff. 12/25/03; AMD, 2004 MAR p. 2603, Eff. 10/22/04; AMD, 2005 MAR p. 2262, Eff. 11/11/05; AMD, 2006 MAR p. 2979, Eff. 12/8/06; AMD, 2007 MAR p. 1826, Eff. 11/9/07; AMD, 2008 MAR p. 2561, Eff. 11/27/08; AMD, 2009 MAR p. 2497, Eff. 12/25/09; AMD, 2010 MAR p. 3022, Eff. 12/24/10; AMD, 2012 MAR p. 409, Eff. 2/24/12; AMD, 2012 MAR p. 2496, Eff. 12/7/12; AMD, 2013 MAR p. 2316, Eff. 12/13/13; AMD, 2014 MAR p. 2991, Eff. 12/12/14; AMD, 2015 MAR p. 2364, Eff. 12/25/15; AMD, 2016 MAR p. 736, Eff. 4/23/16; AMD, 2016 MAR p. 2340, Eff. 1/1/17.
42-2-951 4/23/2016 1/1/2017 History: 15-1-201, MCA; IMP, 15-6-138, 15-8-111, MCA; NEW, 1986 MAR p. 2074, Eff. 12/27/86; AMD, 1988 MAR p. 1981, Eff. 9/9/88; AMD, 1989 MAR p. 231, Eff. 1/27/89; AMD, 1990 MAR p. 1849, Eff. 9/28/90; AMD, 1991 MAR p. 130, Eff. 2/1/91; AMD, 1991 MAR p. 2048, Eff. 11/1/91; AMD, 1992 MAR p. 2560, Eff. 11/26/92; AMD, 1993 MAR p. 3062, Eff. 12/24/93; AMD, 1994 MAR p. 3197, Eff. 12/23/94; AMD, 1995 MAR p. 2508, Eff. 11/23/95; AMD, 1996 MAR p. 162, Eff. 1/12/96; AMD, 1996 MAR p. 3153, Eff. 12/6/96; AMD, 1997 MAR p. 2297, Eff. 12/16/97; AMD, 1998 MAR p. 3318, Eff. 12/18/98; AMD, 1999 MAR p. 2914, Eff. 12/17/99; AMD, 2000 MAR p. 3565, Eff. 12/22/00; AMD, 2001 MAR p. 2249, Eff. 11/9/01; AMD, 2002 MAR p. 1094, Eff. 4/12/02; AMD, 2002 MAR p. 3728, Eff. 12/27/02; AMD, 2003 MAR p. 2901, Eff. 12/25/03; AMD, 2004 MAR p. 2603, Eff. 10/22/04; AMD, 2005 MAR p. 2262, Eff. 11/11/05; AMD, 2006 MAR p. 2979, Eff. 12/8/06; AMD, 2007 MAR p. 1826, Eff. 11/9/07; AMD, 2008 MAR p. 2561, Eff. 11/27/08; AMD, 2009 MAR p. 2497, Eff. 12/25/09; AMD, 2010 MAR p. 3022, Eff. 12/24/10; AMD, 2012 MAR p. 409, Eff. 2/24/12; AMD, 2012 MAR p. 2496, Eff. 12/7/12; AMD, 2013 MAR p. 2316, Eff. 12/13/13; AMD, 2014 MAR p. 2991, Eff. 12/12/14; AMD, 2015 MAR p. 2364, Eff. 12/25/15; AMD, 2016 MAR p. 736, Eff. 4/23/16.
42-2-946 12/25/2015 4/23/2016 History: 15-1-201, MCA; IMP, 15-6-138, 15-8-111, MCA; NEW, 1986 MAR p. 2074, Eff. 12/27/86; AMD, 1988 MAR p. 1981, Eff. 9/9/88; AMD, 1989 MAR p. 231, Eff. 1/27/89; AMD, 1990 MAR p. 1849, Eff. 9/28/90; AMD, 1991 MAR p. 130, Eff. 2/1/91; AMD, 1991 MAR p. 2048, Eff. 11/1/91; AMD, 1992 MAR p. 2560, Eff. 11/26/92; AMD, 1993 MAR p. 3062, Eff. 12/24/93; AMD, 1994 MAR p. 3197, Eff. 12/23/94; AMD, 1995 MAR p. 2508, Eff. 11/23/95; AMD, 1996 MAR p. 162, Eff. 1/12/96; AMD, 1996 MAR p. 3153, Eff. 12/6/96; AMD, 1997 MAR p. 2297, Eff. 12/16/97; AMD, 1998 MAR p. 3318, Eff. 12/18/98; AMD, 1999 MAR p. 2914, Eff. 12/17/99; AMD, 2000 MAR p. 3565, Eff. 12/22/00; AMD, 2001 MAR p. 2249, Eff. 11/9/01; AMD, 2002 MAR p. 1094, Eff. 4/12/02; AMD, 2002 MAR p. 3728, Eff. 12/27/02; AMD, 2003 MAR p. 2901, Eff. 12/25/03; AMD, 2004 MAR p. 2603, Eff. 10/22/04; AMD, 2005 MAR p. 2262, Eff. 11/11/05; AMD, 2006 MAR p. 2979, Eff. 12/8/06; AMD, 2007 MAR p. 1826, Eff. 11/9/07; AMD, 2008 MAR p. 2561, Eff. 11/27/08; AMD, 2009 MAR p. 2497, Eff. 12/25/09; AMD, 2010 MAR p. 3022, Eff. 12/24/10; AMD, 2012 MAR p. 409, Eff. 2/24/12; AMD, 2012 MAR p. 2496, Eff. 12/7/12; AMD, 2013 MAR p. 2316, Eff. 12/13/13; AMD, 2014 MAR p. 2991, Eff. 12/12/14; AMD, 2015 MAR p. 2364, Eff. 12/25/15.
42-2-923 12/12/2014 12/25/2015 History: 15-1-201, MCA; IMP, 15-6-138, 15-8-111, MCA; NEW, 1986 MAR p. 2074, Eff. 12/27/86; AMD, 1988 MAR p. 1981, Eff. 9/9/88; AMD, 1989 MAR p. 231, Eff. 1/27/89; AMD, 1990 MAR p. 1849, Eff. 9/28/90; AMD, 1991 MAR p. 130, Eff. 2/1/91; AMD, 1991 MAR p. 2048, Eff. 11/1/91; AMD, 1992 MAR p. 2560, Eff. 11/26/92; AMD, 1993 MAR p. 3062, Eff. 12/24/93; AMD, 1994 MAR p. 3197, Eff. 12/23/94; AMD, 1995 MAR p. 2508, Eff. 11/23/95; AMD, 1996 MAR p. 162, Eff. 1/12/96; AMD, 1996 MAR p. 3153, Eff. 12/6/96; AMD, 1997 MAR p. 2297, Eff. 12/16/97; AMD, 1998 MAR p. 3318, Eff. 12/18/98; AMD, 1999 MAR p. 2914, Eff. 12/17/99; AMD, 2000 MAR p. 3565, Eff. 12/22/00; AMD, 2001 MAR p. 2249, Eff. 11/9/01; AMD, 2002 MAR p. 1094, Eff. 4/12/02; AMD, 2002 MAR p. 3728, Eff. 12/27/02; AMD, 2003 MAR p. 2901, Eff. 12/25/03; AMD, 2004 MAR p. 2603, Eff. 10/22/04; AMD, 2005 MAR p. 2262, Eff. 11/11/05; AMD, 2006 MAR p. 2979, Eff. 12/8/06; AMD, 2007 MAR p. 1826, Eff. 11/9/07; AMD, 2008 MAR p. 2561, Eff. 11/27/08; AMD, 2009 MAR p. 2497, Eff. 12/25/09; AMD, 2010 MAR p. 3022, Eff. 12/24/10; AMD, 2012 MAR p. 409, Eff. 2/24/12; AMD, 2012 MAR p. 2496, Eff. 12/7/12; AMD, 2013 MAR p. 2316, Eff. 12/13/13; AMD, 2014 MAR p. 2991, Eff. 12/12/14.
42-2-898 12/13/2013 12/12/2014 History: 15-1-201, MCA; IMP, 15-6-138, 15-8-111, MCA; NEW, 1986 MAR p. 2074, Eff. 12/27/86; AMD, 1988 MAR p. 1981, Eff. 9/9/88; AMD, 1989 MAR p. 231, Eff. 1/27/89; AMD, 1990 MAR p. 1849, Eff. 9/28/90; AMD, 1991 MAR p. 130, Eff. 2/1/91; AMD, 1991 MAR p. 2048, Eff. 11/1/91; AMD, 1992 MAR p. 2560, Eff. 11/26/92; AMD, 1993 MAR p. 3062, Eff. 12/24/93; AMD, 1994 MAR p. 3197, Eff. 12/23/94; AMD, 1995 MAR p. 2508, Eff. 11/23/95; AMD, 1996 MAR p. 162, Eff. 1/12/96; AMD, 1996 MAR p. 3153, Eff. 12/6/96; AMD, 1997 MAR p. 2297, Eff. 12/16/97; AMD, 1998 MAR p. 3318, Eff. 12/18/98; AMD, 1999 MAR p. 2914, Eff. 12/17/99; AMD, 2000 MAR p. 3565, Eff. 12/22/00; AMD, 2001 MAR p. 2249, Eff. 11/9/01; AMD, 2002 MAR p. 1094, Eff. 4/12/02; AMD, 2002 MAR p. 3728, Eff. 12/27/02; AMD, 2003 MAR p. 2901, Eff. 12/25/03; AMD, 2004 MAR p. 2603, Eff. 10/22/04; AMD, 2005 MAR p. 2262, Eff. 11/11/05; AMD, 2006 MAR p. 2979, Eff. 12/8/06; AMD, 2007 MAR p. 1826, Eff. 11/9/07; AMD, 2008 MAR p. 2561, Eff. 11/27/08; AMD, 2009 MAR p. 2497, Eff. 12/25/09; AMD, 2010 MAR p. 3022, Eff. 12/24/10; AMD, 2012 MAR p. 409, Eff. 2/24/12; AMD, 2012 MAR p. 2496, Eff. 12/7/12; AMD, 2013 MAR p. 2316, Eff. 12/13/13.
42-2-883 12/7/2012 12/13/2013 History: 15-1-201, MCA; IMP, 15-6-138, 15-8-111, MCA; NEW, 1986 MAR p. 2074, Eff. 12/27/86; AMD, 1988 MAR p. 1981, Eff. 9/9/88; AMD, 1989 MAR p. 231, Eff. 1/27/89; AMD, 1990 MAR p. 1849, Eff. 9/28/90; AMD, 1991 MAR p. 130, Eff. 2/1/91; AMD, 1991 MAR p. 2048, Eff. 11/1/91; AMD, 1992 MAR p. 2560, Eff. 11/26/92; AMD, 1993 MAR p. 3062, Eff. 12/24/93; AMD, 1994 MAR p. 3197, Eff. 12/23/94; AMD, 1995 MAR p. 2508, Eff. 11/23/95; AMD, 1996 MAR p. 162, Eff. 1/12/96; AMD, 1996 MAR p. 3153, Eff. 12/6/96; AMD, 1997 MAR p. 2297, Eff. 12/16/97; AMD, 1998 MAR p. 3318, Eff. 12/18/98; AMD, 1999 MAR p. 2914, Eff. 12/17/99; AMD, 2000 MAR p. 3565, Eff. 12/22/00; AMD, 2001 MAR p. 2249, Eff. 11/9/01; AMD, 2002 MAR p. 1094, Eff. 4/12/02; AMD, 2002 MAR p. 3728, Eff. 12/27/02; AMD, 2003 MAR p. 2901, Eff. 12/25/03; AMD, 2004 MAR p. 2603, Eff. 10/22/04; AMD, 2005 MAR p. 2262, Eff. 11/11/05; AMD, 2006 MAR p. 2979, Eff. 12/8/06; AMD, 2007 MAR p. 1826, Eff. 11/9/07; AMD, 2008 MAR p. 2561, Eff. 11/27/08; AMD, 2009 MAR p. 2497, Eff. 12/25/09; AMD, 2010 MAR p. 3022, Eff. 12/24/10; AMD, 2012 MAR p. 409, Eff. 2/24/12; AMD, 2012 MAR p. 2496, Eff. 12/7/12.
42-2-864 2/24/2012 12/7/2012 History: 15-1-201, MCA; IMP, 15-6-138, 15-8-111, MCA; NEW, 1986 MAR p. 2074, Eff. 12/27/86; AMD, 1988 MAR p. 1981, Eff. 9/9/88; AMD, 1989 MAR p. 231, Eff. 1/27/89; AMD, 1990 MAR p. 1849, Eff. 9/28/90; AMD, 1991 MAR p. 130, Eff. 2/1/91; AMD, 1991 MAR p. 2048, Eff. 11/1/91; AMD, 1992 MAR p. 2560, Eff. 11/26/92; AMD, 1993 MAR p. 3062, Eff. 12/24/93; AMD, 1994 MAR p. 3197, Eff. 12/23/94; AMD, 1995 MAR p. 2508, Eff. 11/23/95; AMD, 1996 MAR p. 162, Eff. 1/12/96; AMD, 1996 MAR p. 3153, Eff. 12/6/96; AMD, 1997 MAR p. 2297, Eff. 12/16/97; AMD, 1998 MAR p. 3318, Eff. 12/18/98; AMD, 1999 MAR p. 2914, Eff. 12/17/99; AMD, 2000 MAR p. 3565, Eff. 12/22/00; AMD, 2001 MAR p. 2249, Eff. 11/9/01; AMD, 2002 MAR p. 1094, Eff. 4/12/02; AMD, 2002 MAR p. 3728, Eff. 12/27/02; AMD, 2003 MAR p. 2901, Eff. 12/25/03; AMD, 2004 MAR p. 2603, Eff. 10/22/04; AMD, 2005 MAR p. 2262, Eff. 11/11/05; AMD, 2006 MAR p. 2979, Eff. 12/8/06; AMD, 2007 MAR p. 1826, Eff. 11/9/07; AMD, 2008 MAR p. 2561, Eff. 11/27/08; AMD, 2009 MAR p. 2497, Eff. 12/25/09; AMD, 2010 MAR p. 3022, Eff. 12/24/10; AMD, 2012 MAR p. 409, Eff. 2/24/12.
42-2-853 12/24/2010 2/24/2012 History: 15-1-201, MCA; IMP, 15-6-138, 15-8-111, MCA; NEW, 1986 MAR p. 2074, Eff. 12/27/86; AMD, 1988 MAR p. 1981, Eff. 9/9/88; AMD, 1989 MAR p. 231, Eff. 1/27/89; AMD, 1990 MAR p. 1849, Eff. 9/28/90; AMD, 1991 MAR p. 130, Eff. 2/1/91; AMD, 1991 MAR p. 2048, Eff. 11/1/91; AMD, 1992 MAR p. 2560, Eff. 11/26/92; AMD, 1993 MAR p. 3062, Eff. 12/24/93; AMD, 1994 MAR p. 3197, Eff. 12/23/94; AMD, 1995 MAR p. 2508, Eff. 11/23/95; AMD, 1996 MAR p. 162, Eff. 1/12/96; AMD, 1996 MAR p. 3153, Eff. 12/6/96; AMD, 1997 MAR p. 2297, Eff. 12/16/97; AMD, 1998 MAR p. 3318, Eff. 12/18/98; AMD, 1999 MAR p. 2914, Eff. 12/17/99; AMD, 2000 MAR p. 3565, Eff. 12/22/00; AMD, 2001 MAR p. 2249, Eff. 11/9/01; AMD, 2002 MAR p. 1094, Eff. 4/12/02; AMD, 2002 MAR p. 3728, Eff. 12/27/02; AMD, 2003 MAR p. 2901, Eff. 12/25/03; AMD, 2004 MAR p. 2603, Eff. 10/22/04; AMD, 2005 MAR p. 2262, Eff. 11/11/05; AMD, 2006 MAR p. 2979, Eff. 12/8/06; AMD, 2007 MAR p. 1826, Eff. 11/9/07; AMD, 2008 MAR p. 2561, Eff. 11/27/08; AMD, 2009 MAR p. 2497, Eff. 12/25/09; AMD, 2010 MAR p. 3022, Eff. 12/24/10.
42-2-813 12/25/2009 12/24/2010 History: 15-1-201, MCA; IMP, 15-6-138, 15-8-111, MCA; NEW, 1986 MAR p. 2074, Eff. 12/27/86; AMD, 1988 MAR p. 1981, Eff. 9/9/88; AMD, 1989 MAR p. 231, Eff. 1/27/89; AMD, 1990 MAR p. 1849, Eff. 9/28/90; AMD, 1991 MAR p. 130, Eff. 2/1/91; AMD, 1991 MAR p. 2048, Eff. 11/1/91; AMD, 1992 MAR p. 2560, Eff. 11/26/92; AMD, 1993 MAR p. 3062, Eff. 12/24/93; AMD, 1994 MAR p. 3197, Eff. 12/23/94; AMD, 1995 MAR p. 2508, Eff. 11/23/95; AMD, 1996 MAR p. 162, Eff. 1/12/96; AMD, 1996 MAR p. 3153, Eff. 12/6/96; AMD, 1997 MAR p. 2297, Eff. 12/16/97; AMD, 1998 MAR p. 3318, Eff. 12/18/98; AMD, 1999 MAR p. 2914, Eff. 12/17/99; AMD, 2000 MAR p. 3565, Eff. 12/22/00; AMD, 2001 MAR p. 2249, Eff. 11/9/01; AMD, 2002 MAR p. 1094, Eff. 4/12/02; AMD, 2002 MAR p. 3728, Eff. 12/27/02; AMD, 2003 MAR p. 2901, Eff. 12/25/03; AMD, 2004 MAR p. 2603, Eff. 10/22/04; AMD, 2005 MAR p. 2262, Eff. 11/11/05; AMD, 2006 MAR p. 2979, Eff. 12/8/06; AMD, 2007 MAR p. 1826, Eff. 11/9/07; AMD, 2008 MAR p. 2561, Eff. 11/27/08; AMD, 2009 MAR p. 2497, Eff. 12/25/09.
42-2-799 11/27/2008 12/25/2009 History: 15-1-201, MCA; IMP, 15-6-138, 15-8-111, MCA; NEW, 1986 MAR p. 2074, Eff. 12/27/86; AMD, 1988 MAR p. 1981, Eff. 9/9/88; AMD, 1989 MAR p. 231, Eff. 1/27/89; AMD, 1990 MAR p. 1849, Eff. 9/28/90; AMD, 1991 MAR p. 130, Eff. 2/1/91; AMD, 1991 MAR p. 2048, Eff. 11/1/91; AMD, 1992 MAR p. 2560, Eff. 11/26/92; AMD, 1993 MAR p. 3062, Eff. 12/24/93; AMD, 1994 MAR p. 3197, Eff. 12/23/94; AMD, 1995 MAR p. 2508, Eff. 11/23/95; AMD, 1996 MAR p. 162, Eff. 1/12/96; AMD, 1996 MAR p. 3153, Eff. 12/6/96; AMD, 1997 MAR p. 2297, Eff. 12/16/97; AMD, 1998 MAR p. 3318, Eff. 12/18/98; AMD, 1999 MAR p. 2914, Eff. 12/17/99; AMD, 2000 MAR p. 3565, Eff. 12/22/00; AMD, 2001 MAR p. 2249, Eff. 11/9/01; AMD, 2002 MAR p. 1094, Eff. 4/12/02; AMD, 2002 MAR p. 3728, Eff. 12/27/02; AMD, 2003 MAR p. 2901, Eff. 12/25/03; AMD, 2004 MAR p. 2603, Eff. 10/22/04; AMD, 2005 MAR p. 2262, Eff. 11/11/05; AMD, 2006 MAR p. 2979, Eff. 12/8/06; AMD, 2007 MAR p. 1826, Eff. 11/9/07; AMD, 2008 MAR p. 2561, Eff. 11/27/08.
42-2-776 11/9/2007 11/27/2008 History: 15-1-201, MCA; IMP, 15-6-138, 15-8-111, MCA; NEW, 1986 MAR p. 2074, Eff. 12/27/86; AMD, 1988 MAR p. 1981, Eff. 9/9/88; AMD, 1989 MAR p. 231, Eff. 1/27/89; AMD, 1990 MAR p. 1849, Eff. 9/28/90; AMD, 1991 MAR p. 130, Eff. 2/1/91; AMD, 1991 MAR p. 2048, Eff. 11/1/91; AMD, 1992 MAR p. 2560, Eff. 11/26/92; AMD, 1993 MAR p. 3062, Eff. 12/24/93; AMD, 1994 MAR p. 3197, Eff. 12/23/94; AMD, 1995 MAR p. 2508, Eff. 11/23/95; AMD, 1996 MAR p. 162, Eff. 1/12/96; AMD, 1996 MAR p. 3153, Eff. 12/6/96; AMD, 1997 MAR p. 2297, Eff. 12/16/97; AMD, 1998 MAR p. 3318, Eff. 12/18/98; AMD, 1999 MAR p. 2914, Eff. 12/17/99; AMD, 2000 MAR p. 3565, Eff. 12/22/00; AMD, 2001 MAR p. 2249, Eff. 11/9/01; AMD, 2002 MAR p. 1094, Eff. 4/12/02; AMD, 2002 MAR p. 3728, Eff. 12/27/02; AMD, 2003 MAR p. 2901, Eff. 12/25/03; AMD, 2004 MAR p. 2603, Eff. 10/22/04; AMD, 2005 MAR p. 2262, Eff. 11/11/05; AMD, 2006 MAR p. 2979, Eff. 12/8/06; AMD, 2007 MAR p. 1826, Eff. 11/9/07.
12/8/2006 11/9/2007 History: 15-1-201, MCA; IMP, 15-6-138, 15-8-111, MCA; NEW, 1986 MAR p. 2074, Eff. 12/27/86; AMD, 1988 MAR p. 1981, Eff. 9/9/88; AMD, 1989 MAR p. 231, Eff. 1/27/89; AMD, 1990 MAR p. 1849, Eff. 9/28/90; AMD, 1991 MAR p. 130, Eff. 2/1/91; AMD, 1991 MAR p. 2048, Eff. 11/1/91; AMD, 1992 MAR p. 2560, Eff. 11/26/92; AMD, 1993 MAR p. 3062, Eff. 12/24/93; AMD, 1994 MAR p. 3197, Eff. 12/23/94; AMD, 1995 MAR p. 2508, Eff. 11/23/95; AMD, 1996 MAR p. 162, Eff. 1/12/96; AMD, 1996 MAR p. 3153, Eff. 12/6/96; AMD, 1997 MAR p. 2297, Eff. 12/16/97; AMD, 1998 MAR p. 3318, Eff. 12/18/98; AMD, 1999 MAR p. 2914, Eff. 12/17/99; AMD, 2000 MAR p. 3565, Eff. 12/22/00; AMD, 2001 MAR p. 2249, Eff. 11/9/01; AMD, 2002 MAR p. 1094, Eff. 4/12/02; AMD, 2002 MAR p. 3728, Eff. 12/27/02; AMD, 2003 MAR p. 2901, Eff. 12/25/03; AMD, 2004 MAR p. 2603, Eff. 10/22/04; AMD, 2005 MAR p. 2262, Eff. 11/11/05; AMD, 2006 MAR p. 2979, Eff. 12/8/06.
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