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84 C.J.S. Taxation Administrative Rules ARM alcoholic beverages ALR 2d Amendment effective April Amendment effective January Amendment effective July Amendment effective March applies retroactively applies to tax April 27 assessment beginning after December Burlington N changes in style Chapter Code Commissioner Collateral References Taxation Comments 1999 Amendment Comments 2001 Amendment Compiler's Comments 1999 Compiler's Comments 2001 consolidated city-county County Treasurer Crow Tribe December 31 deleted former Department of Revenue Dept District Court effective on passage exemption federal filed fiscal fund gasohol House Bill interest June 30 Kootenai Tribes land Legislature levy license tax lien mill levy minor changes Mont Montana notice passage and approval payment penalty property tax pursuant References Taxation key refund repealed Retroactive Applicability saving clause second sentence section applies Special Session Amendment statement of intent statute Tax Appeal Board tax deed tax sale tax years beginning taxable years beginning taxpayer