Due Dates for Applications, Returns and Reports

January
14th	Individual	Annual 2007 Federal/State e-Filing Begins
15th	Business	Semi-Annual Wine/Beer Connoisseur's License - Form WBC Monthly Beer Distributor's/Brewer's Tax - Form BET Beer Retailer Monthly Report For Purchases from a Brewery Located Outside of Montana - BET-2 Cigarette Tax - Form CT-205 Foreign Brewery Monthly Report for Sales to Retailer Located Within Montana - Form BET-3 Master Settlement Reporting - Form MSNP-F Out of State Winery Monthly Report for Sales to Retailers Located Within Montana - Form WIT-3 Tobacco Product Tax - Form TP-101 Withholding Payment - Form MW-1 Wine Distributor's/Wineries Tax - Form WIT Wine Retail Monthly Report for Purchases form a Winery Located Outside of Montana- Form WIT-2
15th	Individual	Quarterly Estimated Individual Income Tax Payment #4 - Form EST
31st	Business	Annual Hospital Utilization Fee - Form HUF Quarterly 911 Emergency Telephone Service Fee - Form 911 Cement and Gypsum Producers License Tax - Form CGT (Due 30 Days after the end of the calendar quarter) Coal Severance Tax - Form CST (Due 30 Days after the end of the calendar quarter) Consumer Counsel Fee - Form CCT (Due 30 Days after the end of the calendar quarter) Electricity & Electrical Energy License Tax - Form EEL (Due 30 Days after the end of the calendar quarter) Intermediate Care Facility Utilization Fee - Form ICFUF Lodging Facility Sales and Use Tax - Form LFT Micaceous Mineral Mines License Tax - Form MMM (Due 30 Days after the end of the calendar quarter) Mineral Royalty Withholding Payment Coupon - Form RW-1 Nursing Facility Bed Tax - Form NFBT Public Service Commission Regulation Fee - Form PSR (Due 30 Days after the end of the calendar quarter) Rental Vehicle Sales Tax - Form RVT Telecommunications Service Fee - Form TDD Wholesale Energy Transaction Tax - Form WET (Due 30 Days after the end of the calendar quarter)
February
14th	Business	Semi-Annual Bentonite Production Tax -Form BEN
15th	Business	Monthly Beer Distributors/Brewers Tax - Form BET Beer Retailer Monthly Report for Purchases from a Brewery Located outside of Montana - BET-2 Cigarette Tax - Form CT-205 Foreign Brewery Monthly Report for Sales to Retailer Located Within Montana - Form BET-3 Master Settlement Reporting - Form MSNP-F Out of State Winery Monthly Report for Sales to Retailers Located Within Montana - Form WIT-3 Tobacco Product Tax - Form TP-101 Withholding Payment - Form MW-1 Wine Distributors/Wineries Tax - Form WIT Wine Retail Monthly Report for Purchases from a Winery Located Outside of Montana- Form WIT-2
28th	Business	Annual Mineral Royalty Withholding Reconciliation - Forms RW-3 & 1099-MISC Employee Withholding Annual Reconciliation - Form MW3, W-2's & 1099's Montana Annual Mineral Royalty Withholding Tax Reconciliation - Form RW-3
29th	Business	Annual Resource Indemnity Trust Tax / Coal Producers - Form RIT-4 (Due 60 Days after the end of the calendar year) Resource Indemnity Trust Tax /Garnet/Quicklime/Talc/ Vermiculite - Form RIT-2 (Due 60 Days after the end of the calendar year) Resource Indemnity Trust Tax / Industrial Miners Producers - Form RIT-1 (Due 60 Days after the end of the calendar year) Retail Telecommunications Excise Tax - Form RTET Employee Withholding Payment - Form MW-1 Quarterly Combined Oil and Gas Production Tax Form and Payment - Form COG2 (Due 60 Days after the end of the Quarter) Retail Telecommunications Excise Tax - Form RTET (Due 60 Days after the end of the calendar quarter)
March
15th	Individual	Annual Application for Property Tax Assistance Program - Form PPB-8
15th	Business	Annual S. Corp Information & Composite Tax - Form CLT-4S Monthly Beer Distributors/Brewers Tax - Form BET Beer Retailer Monthly Report for Purchases from a Brewery Located outside of Montana - BET-2 Cigarette Tax - Form CT-205 Foreign Brewery Monthly Report for Sales to Retailer Located Within Montana - Form BET-3 Master Settlement Reporting - Form MSNP-F Out of State Winery Monthly Report for Sales to Retailers Located Within Montana - Form WIT-3 Tobacco Product Tax - Form TP-101 Withholding Payment - Form MW-1 Wine Distributors/Wineries Tax - Form WIT Wine Retail Monthly Report for Purchases form a Winery Located Outside of Montana- Form WIT-2
31st	Business	Annual Gross Proceeds of Metal Mines - Form MMG Gross Proceeds of Coal Mines - Form CGP Net Proceeds of Mines - Form MMN Net Proceeds of Mines - Garnet Producers - Form MMN-4 Net Proceeds of Mines - Limestone Producers - Form MMN-5 Net Proceeds of Mines - Talc Producers - Form MMN-2 Net Proceeds of Mines - Vermiculite Producers - Form MMN-3 Resource Indemnity Trust Tax/ Metal Mines - Form RIT-3 Semi-Annual Metalliferous Mines License Tax - Form MML
April
15th	Business	Annual Railroad Car Company Annual Reporting - Forms RRC-1, RRC-2, & RRC-3 Monthly Beer Distributors/Brewers Tax - Form BET Beer Retailer Monthly Report for Purchases from a Brewery Located outside of Montana - BET-2 Cigarette Tax - Form CT-205 Foreign Brewery Monthly Report for Sales to Retailer Located Within Montana - Form BET-3 Master Settlement Reporting - Form MSNP-F Out of State Winery Monthly Report for Sales to Retailers Located Within Montana - Form WIT-3 Tobacco Product Tax - Form TP-101 Withholding Payment - Form MW-1 Wine Distributors/Wineries Tax - Form WIT Wine Retail Monthly Report for Purchases form a Winery Located Outside of Montana- Form WIT-2
15th	Individual	Annual MT Partnership Information & Composite Tax - Form PR-1 Individual Income Tax Returns - Form 2 , 2M or 2EZ Disabled American Veteran Application - Form PPB-8A Montana Income Tax Return for Estates and Trusts - FID-3 Quarterly Estimated Individual Income Tax Payment #1 - Form EST
30th	Business	Quarterly 911 Emergency Telephone Service Fee - Form 911 Cement and Gypsum Producers License Tax - Form CGT (Due 30 Days after the end of the calendar quarter) Coal Severance Tax - Form CST (Due 30 Days after the end of the calendar quarter) Consumer Counsel Tax - Form CCT Electricity & Electrical Energy License Tax - Form EEL (Due 30 Days after the end of the calendar quarter) Intermediate Care Facility Utilization Fee - Form ICFUF Lodging Facility Use Tax - Form LFT Micaceous Mineral Mines License Tax - Form MMM (Due 30 Days after the end of the calendar quarter) Mineral Royalty Withholding Payment Coupon - Form RW-1 Nursing Facility Bed Tax - Form NFBT Public Service Regulation - Form PSR Rental Vehicle Sales & Use Tax - Form RVT Telecommunications Service Fee - Form TDD Wholesale Energy Transaction Tax - Form WET
May
1st	Business	Annual Reporting of Property Presumed Unclaimed - Life Insurance- Form UCH-1
15th	Business	Annual Corporation License Tax - CLT-4 Monthly Beer Distributors/Brewers Tax - Form BET Beer Retailer Monthly Report for Purchases from a Brewery Located outside of Montana - BET-2 Cigarette Tax - Form CT-205 Foreign Brewery Monthly Report for Sales to Retailer Located Within Montana - Form BET-3 Master Settlement Reporting - Form MSNP-F Out of State Winery Monthly Report for Sales to Retailers Located Within Montana - Form WIT-3 Tobacco Product Tax - Form TP-101 Withholding Payment - Form MW-1 Wine Distributors/Wineries Tax - Form WIT Wine Retail Monthly Report for Purchases form a Winery Located Outside of Montana- Form WIT-2
31st	Business	Quarterly Combined Oil and Gas Production Tax Form and Payment - Form COG2 (Due 60 days after the end of the Quarter) Retail Telecommunications Excise Tax - Form RTET
June
15th	Business	Quarterly Corporation Estimated Tax for Quarter #2 - Form CLT-EST Monthly Beer Distributors/Brewer's Tax - Form BET Beer Retailer Monthly Report for Purchases from a Brewery Located Outside of Montana - BET-2 Cigarette Tax - Form CT-205 Foreign Brewery Monthly Report for Sales to Retailer Located Within Montana - Form BET-3 Master Settlement Reporting - Form MSNP-F Out of State Winery Monthly Report for Sales to Retailers Located Within Montana - Form WIT-3 Tobacco Product Tax - Form TP-101 Withholding Payment - Form MW-1 Wine Distributors/Wineries Tax - Form WIT Wine Retail Monthly Report for Purchases form a Winery Located Outside of Montana- Form WIT-2
15th	Individual	Quarterly Estimated Individual Income Tax Payment #2 - Form EST
30th	Business	Annual Liquor License renewals due for On-Premise, Beer and Wine Wholesalers, Out-Of-State and Montana Breweries, and In-State Wineries
July
15th	Business	Semi-Annual Wine/Beer Connoisseur's License - Form WBC Monthly Beer Distributors/Brewers Tax - Form BET Beer Retailer Monthly Report for Purchases from a Brewery Located Outside of Montana - BET-2 Cigarette Tax - Form CT-205 Foreign Brewery Monthly Report for Sales to Retailer Located Within Montana - Form BET-3 Master Settlement Reporting - Form MSNP-F Out of State Winery Monthly Report for Sales to Retailers Located Within Montana - Form WIT-3 Tobacco Product Tax - Form TP-101 Withholding Payment - Form MW-1 Wine Distributors/Wineries Tax - Form WIT Wine Retail Monthly Report for Purchases form a Winery Located Outside of Montana- Form WIT-2
31st	Business	Quarterly 911 Emergency Telephone Service Fee - Form 911 Cement and Gypsum Producers License Tax - Form CGT (Due 30 Days after the end of the calendar quarter) Coal Severance Tax - Form CST (Due 30 Days after the end of the calendar quarter) Consumer Counsel Tax - Form CCT Electricity & Electrical Energy License Tax - Form EEL (Due 30 Days after the end of the calendar quarter) Intermediate Care Facility Utilization Fee - Form ICFUF Lodging Facility Use Tax - Form LFT Micaceous Mineral Mines License Tax - Form MMM (Due 30 Days after the end of the calendar quarter) Mineral Royalty Withholding Payment Coupon - Form RW-1 Nursing Facility Bed Tax - Form NFBT Public Service Regulation - Form PSR Rental Vehicle Sales & Use Tax - Form RVT Telecommunications Service Fee - Form TDD Wholesale Energy Transaction Tax - Form WET
August
14th	Business	Semi-Annual Betnonite Production Tax - Form BEN
15th	Business	Semi-Annual Beer Distributors/Brewers Tax - Form BET Beer Retailer Monthly Report for Purchases from a Brewery Located Outside of Montana - BET-2 Cigarette Tax - Form CT-205 Foreign Brewery Monthly Report for Sales to Retailer Located Within Montana - Form BET-3 Master Settlement Reporting - Form MSNP-F Out of State Winery Monthly Report for Sales to Retailers Located Within Montana - Form WIT-3 Tobacco Product Tax - Form TP-101 Withholding Payment - Form MW-1 Wine Distributors/Wineries Tax - Form WIT Wine Retail Monthly Report for Purchases form a Winery Located Outside of Montana- Form WIT-2
31st	Business	Quarterly Retail Telecommunications Excise Tax - Form RTET Combined Oil and Gas Production Tax Form and Payment - Form COG2 (Due 60 days after the end of the Quarter)
September
15th	Business	Annual S. Corp Information & Composite Tax - Form CLT-4S (Extension Deadline for Calendar Year Filers) Quarterly Corporation Estimated Tax for Quarter #3 - Form CLT-est Monthly Beer Distributors/Brewers Tax - Form BET Beer Retailer Monthly Report for Purchases from a Brewery Located Outside of Montana - BET-2 Cigarette Tax - Form CT-205 Foreign Brewery Monthly Report for Sales to Retailer Located Within Montana - Form BET-3 Master Settlement Reporting - Form MSNP-F Out of State Winery Monthly Report for Sales to Retailers Located Within Montana - Form WIT-3 Tobacco Product Tax - Form TP-101 Withholding Payment - Form MW-1 Wine Distributors/Wineries Tax - Form WIT Wine Retail Monthly Report for Purchases form a Winery Located Outside of Montana- Form WIT-2
15th	Individual	Quarterly Estimated Individual Income Tax Payment #3 - Form EST
October
15th	Business	Monthly Beer Distributors/ Brewers Tax - Form BET Beer Retailer Monthly Report for Purchases from a Brewery Located Outside of Montana - BET-2 Cigarette Tax - Form CT-205 Foreign Brewery Monthly Report for Sales to Retailer Located Within Montana - Form BET-3 Master Settlement Reporting - Form MSNP-F Out of State Winery Monthly Report for Sales to Retailers Located Within Montana - Form WIT-3 Tobacco Product Tax - Form TP-101 Withholding Payment - Form MW-1 Wine Distributors/Wineries Tax - Form WIT Wine Retail Monthly Report for Purchases form a Winery Located Outside of Montana- Form WIT-2
15th	Individual	Annual Individual Income Tax Returns - Form 2 , 2M or 2EZ (Extension Deadline) Montana Income Tax Return for Estates and Trusts - FID 3
31st	Business	Quarterly 911 Emergency Telephone Service Fee - Form 911 Cement and Gypsum Producers License Tax - Form CGT (Due 30 Days after the end of the calendar quarter) Coal Severance Tax - Form CST (Due 30 Days after the end of the calendar quarter) Consumer Counsel Tax - Form CCT Electricity & Electrical Energy License Tax - Form EEL (Due 30 Days after the end of the calendar quarter) Intermediate Care Facility Utilization Fee - Form ICFUF Lodging Facility Use Tax - Form LFT Micaceous Mineral Mines License Tax - Form MMM (Due 30 Days after the end of the calendar quarter) Mineral Royalty Withholding Payment Coupon - Form RW-1 Nursing Facility Bed Tax - Form NFBT Public Service Regulation - Form PSR Rental Vehicle Sales & Use Tax - Form RVT Telecommunications Service Fee - Form TDD Wholesale Energy Transaction Tax - Form WET
November
1st	Business	Annual Reporting of Property Presumed Unclaimed - Form UCH-1
15th	Business	Annual Corporation License Tax - CLT-4 (Extension Deadline for Calendar Year Filers) Monthly Beer Distributors/ Brewers Tax - Form BET Beer Retailer Monthly Report for Purchases from a Brewery Located Outside of Montana - BET-2 Cigarette Tax - Form CT-205 Foreign Brewery Monthly Report for Sales to Retailer Located Within Montana - Form BET-3 Master Settlement Reporting - Form MSNP-F Out of State Winery Monthly Report for Sales to Retailers Located Within Montana - Form WIT-3 Tobacco Product Tax - Form TP-101 Withholding Payment - Form MW-1 Wine Distributors/Wineries Tax - Form WIT Wine Retail Monthly Report for Purchases form a Winery Located Outside of Montana- Form WIT-2
30th	Business	Monthly Coal Gross Proceeds Report and Tax Payment (50% of Taxes Due) - Form Gross Proceeds #1 Quarterly Retail Telecommunications Excise Tax - Form RTET Combined Oil and Gas Production Tax Form and Payment - Form COG2 (Due 60 days after the end of the Quarter)
December
1st	Business	Annual Railroad Car Company Time/Speed Studies - Form RRC-4
15th	Business	Monthly Beer Distributors/ Brewers Tax - Form BET Beer Retailer Monthly Report for Purchases from a Brewery Located Outside of Montana - BET-2 Cigarette Tax - Form CT-205 Foreign Brewery Monthly Report for Sales to Retailer Located Within Montana - Form BET-3 Master Settlement Reporting - Form MSNP-F Out of State Winery Monthly Report for Sales to Retailers Located Within Montana - Form WIT-3 Tobacco Product Tax - Form TP-101 Withholding Payment - Form MW-1 Wine Distributors/Wineries Tax - Form WIT Wine Retail Monthly Report for Purchases form a Winery Located Outside of Montana- Form WIT-2 Quarterly Corporation Estimated Tax Payment #4 - Form CLT-EST

Department of Revenue

Due Dates for Applications, Returns and Reports