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                                                <url>
                    <loc>https://revenue.mt.gov/publications/montana-pass-through-entity-tax-return-form-pte</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/montana-schedule-k-1-for-pass-through-entities</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/qualified-endowment-credit-form-qec</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/physician-statement-for-a-debilitating-medical-condition</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/physicians-statement-for-a-debilitating-medical-condition-for-minors</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/cardholder-petition-for-exception-to-monthly-purchase-limits</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/consent-to-fingerprint-privacy-statement</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/property-owner-permission-form</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/tax-credits-for-qualified-education-contributions-guide</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/montana-employees-withholding-allowance-and-exemption-certificate-form-mw-4</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/property-tax-assistance-program-application-form-ptap</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/brewery-storage-depot-license-application-form-bs-depot</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/coborrower-guarantor-payment-notification-form</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/alcoholic-beverages-gambling-operator-short-form-form-37-39</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/special-permit-application-to-sell-beer-and-table-wine</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/montana-employer-and-information-agent-guide</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/corporate-e-file-waiver-request-form-cwr</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/montana-estate-or-trust-tax-payment-voucher-form-fid</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/livestock-reporting-form</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/disabled-veteran-property-tax-relief</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/power-of-attorney</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/montana-withholding-tax-payment-voucher</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/small-business-corporation-license-tax-payment-voucher</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/publication-4</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/esti-i</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/form-est-pti</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/wmre</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/form-de</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/publication-1</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/Qualified-Data-Center-Application</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/publications/common-carrier-tax-report</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                                                                                <url>
                    <loc>https://revenue.mt.gov/propertytaxchanges/</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                                                                                <url>
                    <loc>https://revenue.mt.gov/calendar/</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                                                                                <url>
                    <loc>https://revenue.mt.gov/career/</loc>
                    <lastmod>2026-04-03</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/career/job-alerts</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                                                                                                                                                                                                                                                                    <url>
                    <loc>https://revenue.mt.gov/unclaimed-property/</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/unclaimed-property/report</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/unclaimed-property/heirship-claims</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/unclaimed-property/claims</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/unclaimed-property/payment-options</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/unclaimed-property/unlocatable-mineral-trusts</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                                                                                                                        <url>
                    <loc>https://revenue.mt.gov/property/agricultural-land/</loc>
                    <lastmod>2026-04-03</lastmod>
                </url>
                                                                                                                <url>
                    <loc>https://revenue.mt.gov/property/forest-land/</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                                                                                <url>
                    <loc>https://revenue.mt.gov/property/commercial-property/</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/commercial-property/income-and-expense-reporting</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                                                                                <url>
                    <loc>https://revenue.mt.gov/property/mobile-homes/</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                                                                                <url>
                    <loc>https://revenue.mt.gov/property/residential/</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                                                                                                    <url>
                    <loc>https://revenue.mt.gov/property/personal-property/</loc>
                    <lastmod>2026-03-25</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/personal-property/special-mobile-equipment</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/personal-property/equipment-lists</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                                                                                <url>
                    <loc>https://revenue.mt.gov/property/appraisal/certified-property-values-and-mill-levies</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/appraisal/realty-transfer-certificates</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/appraisal/appeals-and-reviews</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                                                                                <url>
                    <loc>https://revenue.mt.gov/property/centrally-assessed/</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/centrally-assessed/railcar-tax</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                                                                                <url>
                    <loc>https://revenue.mt.gov/property/livestock-reporting/</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                                                                                                                                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-changes/</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-changes/2025-property-tax-information</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-changes/2026-property-tax-information</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-changes/homesteads-and-long-term-rentals</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-changes/compare-rates</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-changes/2025-property-value-changes</loc>
                    <lastmod>2026-03-26</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-changes/rental-faqs</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-changes/homestead-faqs</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-changes/enroll</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                                        <url>
                    <loc>https://revenue.mt.gov/property/</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                                                        <url>
                    <loc>https://revenue.mt.gov/property/property-tax-help/ptap</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-help/</loc>
                    <lastmod>2026-04-03</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-help/mdv</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-help/montana-elderly-homeowner-renter-credit</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-help/land-value-property-tax-assistance-program</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-help/natural-disaster-tax-reduction</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-help/natural-disaster-forest-land-reduction</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-help/disabled-first-responder</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                                                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-exemptions/fiber-optic-or-coaxial-cable-exemption</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-exemptions/temporary-tribal</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-exemptions/</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-exemptions/ammunition-manufacturing</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-exemptions/agricultural-processing-facilities</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-exemptions/exemption-list</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-exemptions/abandoned-mobile-home</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-exemptions/local-economic-development-org</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-exemptions/new-or-expanding-industries-property-tax-abatement</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-exemptions/historic</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-exemptions/remodeling</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-exemptions/sale-or-donation-ledo</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-exemptions/remodeled-or-expanded-commercial-property</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-tax-exemptions/pollution-control-equipment</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                                        <url>
                    <loc>https://revenue.mt.gov/property/2023-County-and-Statewide-Tax-Base-and-Tax-Distribution-Information</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/understanding-your-property-appraisal-notice</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/property-inspections</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                                                        <url>
                    <loc>https://revenue.mt.gov/property/industrial/</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                                        <url>
                    <loc>https://revenue.mt.gov/property/tax-increment-financing-districts</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/property/classification</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                                                                                                                                                                            <url>
                    <loc>https://revenue.mt.gov/taxpayer-resources/appealing-a-department-tax-decision/</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                                        <url>
                    <loc>https://revenue.mt.gov/taxpayer-resources/statewide-collections-and-program-planning</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                                                                                                <url>
                    <loc>https://revenue.mt.gov/taxpayer-resources/taxpayer-assistance/contact-the-taxpayer-advocate/</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                                        <url>
                    <loc>https://revenue.mt.gov/taxpayer-resources/taxpayer-assistance/</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxpayer-resources/taxpayer-assistance/voluntary-disclosure</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                                        <url>
                    <loc>https://revenue.mt.gov/taxpayer-resources/taxpayer-bill-of-rights</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                                                                                                                        <url>
                    <loc>https://revenue.mt.gov/resources/payment-and-filing-options/</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/resources/payment-and-filing-options/payment-plan</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                                                                                                                        <url>
                    <loc>https://revenue.mt.gov/resources/government/administrative-rules/</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                                        <url>
                    <loc>https://revenue.mt.gov/resources/government/land-classification-working-group</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/resources/government/forest-land-taxation-advisory-committee</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/resources/government/agricultural-land-valuation-committee</loc>
                    <lastmod>2026-03-31</lastmod>
                </url>
                                                                                                                <url>
                    <loc>https://revenue.mt.gov/resources/citizen/okta-setup</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                                        <url>
                    <loc>https://revenue.mt.gov/resources/</loc>
                    <lastmod>2026-04-03</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/resources/business-income-tax-webinars</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/resources/request-tax-records</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/resources/ach-payments</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/resources/bankruptcy-unit</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                                                        <url>
                    <loc>https://revenue.mt.gov/resources/taxpayer-protection/common-scams</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/resources/taxpayer-protection/</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/resources/taxpayer-protection/report-fraud</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/resources/taxpayer-protection/tax-fraud</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/resources/taxpayer-protection/identity-theft</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/resources/taxpayer-protection/fraudulent-tax-return</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/resources/taxpayer-protection/identity-verification-letter</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/resources/taxpayer-protection/scam-or-letter</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                                                                                                                                                <url>
                    <loc>https://revenue.mt.gov/online-services/approved-software-vendors/approved-pass-through-entity-software</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/online-services/approved-software-vendors/withholding</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/online-services/approved-software-vendors/individual-income-tax</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/online-services/approved-software-vendors/estate-and-trust</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/online-services/approved-software-vendors/corporate-income-tax</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                                                                                <url>
                    <loc>https://revenue.mt.gov/online-services/transaction-portal/</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/online-services/transaction-portal/alcoholic-beverage-licensee-video-tutorials</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/online-services/transaction-portal/electronic-filing-of-mw-3s-1099s-and-w2s-instructions</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/online-services/transaction-portal/grant-third-party-access</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/online-services/transaction-portal/requesting-access</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/online-services/transaction-portal/register</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                                        <url>
                    <loc>https://revenue.mt.gov/online-services/estop-business-licenses</loc>
                    <lastmod>2026-03-21</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/online-services/</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                                                                                <url>
                    <loc>https://revenue.mt.gov/about/</loc>
                    <lastmod>2026-04-03</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/about/property-assessment</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/about/tsd</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/about/directors-office</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/about/business-and-income-tax</loc>
                    <lastmod>2026-03-21</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/about/information-management-and-collections-division</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/about/card</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                                        <url>
                    <loc>https://revenue.mt.gov/privacy-policy</loc>
                    <lastmod>2026-04-07</lastmod>
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                                                                                                                                <url>
                    <loc>https://revenue.mt.gov/dor-publications/annual-plans/</loc>
                    <lastmod>2026-04-03</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/dor-publications/annual-plans/FY-2025</loc>
                    <lastmod>2026-04-07</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/dor-publications/annual-plans/FY-2026</loc>
                    <lastmod>2026-04-07</lastmod>
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                                                                        <url>
                    <loc>https://revenue.mt.gov/dor-publications/property-reappraisal-plan-manuals</loc>
                    <lastmod>2026-03-21</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/dor-publications/median-property-value-changes-by-county</loc>
                    <lastmod>2026-03-21</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/dor-publications/</loc>
                    <lastmod>2026-03-21</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/dor-publications/liquor-publications</loc>
                    <lastmod>2026-04-06</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/dor-publications/tax-policy-research-reports</loc>
                    <lastmod>2026-03-21</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/dor-publications/state-tribal-tax-agreements</loc>
                    <lastmod>2026-03-21</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/dor-publications/compliance-fiscal-year-end-reports</loc>
                    <lastmod>2026-03-21</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/dor-publications/revenue-monitoring-reports</loc>
                    <lastmod>2026-04-07</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/dor-publications/biennial-reports</loc>
                    <lastmod>2026-03-21</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/dor-publications/oil-gas-distribution-reports</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/dor-publications/cap-rate-studies</loc>
                    <lastmod>2026-03-21</lastmod>
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                                                                                                                <url>
                    <loc>https://revenue.mt.gov/forms/</loc>
                    <lastmod>2026-03-27</lastmod>
                </url>
                                                                                                                <url>
                    <loc>https://revenue.mt.gov/committees/</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/committees/revenue-interim</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                                                                                                                                            <url>
                    <loc>https://revenue.mt.gov/contact/field-office-locations/</loc>
                    <lastmod>2026-03-21</lastmod>
                </url>
                                                                        <url>
                    <loc>https://revenue.mt.gov/contact/</loc>
                    <lastmod>2026-04-08</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/contact/mailing-address</loc>
                    <lastmod>2026-03-25</lastmod>
                </url>
                                                                                                                <url>
                    <loc>https://revenue.mt.gov/help/</loc>
                    <lastmod>2026-03-25</lastmod>
                </url>
                                                                                                                                                        <url>
                    <loc>https://revenue.mt.gov/taxes/tax-exempt-entities/</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                                                                                <url>
                    <loc>https://revenue.mt.gov/taxes/tobacco/cigarette-taxes</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/taxes/tobacco/moist-snuff-taxes</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/taxes/tobacco/other-tobacco-product-taxes</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/taxes/tobacco/tobacco-nicotine-licenses</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/taxes/tobacco/pact-act-reporting</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                                                                                <url>
                    <loc>https://revenue.mt.gov/taxes/repealed/empowerment-zone-credit</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/repealed/energy-conservation-investments-deduction</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/taxes/repealed/new-or-expanded-industry</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/taxes/repealed/</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                                                                                <url>
                    <loc>https://revenue.mt.gov/taxes/miscellaneous/consumer-counsel-fee</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/taxes/miscellaneous/cgr</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/taxes/miscellaneous/emergency-telephone-system-fee</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/taxes/miscellaneous/huf</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/taxes/miscellaneous/ICFUF</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/taxes/miscellaneous/local-resort-tax</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/taxes/miscellaneous/lodging-facility</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/taxes/miscellaneous/nursing-facility-utilization-fee</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/taxes/miscellaneous/opioid-license</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/taxes/miscellaneous/public-service-regulation-fee</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/miscellaneous/rental-vehicle-tax</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/miscellaneous/retail-telecommunications-excise-tax</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/miscellaneous/tdd-telecommunications-service-fee</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/miscellaneous/universal-system-benefits-program</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/miscellaneous/help-entity-fee</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/miscellaneous/help-integrity-fee</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                                                                                <url>
                    <loc>https://revenue.mt.gov/taxes/withholding-tax/north-dakota-reciprocity</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/withholding-tax/wage-withholding-returns-and-payments</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/withholding-tax/form-mw-4</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/withholding-tax/accounts</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/withholding-tax/1099-without-withholding-due-dates</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/withholding-tax/form-1099-g</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                                                                                <url>
                    <loc>https://revenue.mt.gov/taxes/tax-credits/adoption-credit</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/tax-credits/apprenticeship-tax-credit</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/tax-credits/contractors-gross-receipt-credit</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/tax-credits/preservation-credit</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/tax-credits/infrastructure-user-fee-credit</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/taxes/tax-credits/innovative-educational-program-credit</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/tax-credits/mt-earned-income-tax-credit</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/taxes/tax-credits/media-tax-credit</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/taxes/tax-credits/qualified-endowment-credit</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/taxes/tax-credits/recycle-credit</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/tax-credits/student-scholarship-org-credit</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/taxes/tax-credits/trades-education-and-training</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/tax-credits/jobs-growth-incentive-credit</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/tax-credits/credit-for-income-tax-paid-to-other-state</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/tax-credits/unlocking-public-lands</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                                                                                <url>
                    <loc>https://revenue.mt.gov/taxes/tax-relief/natural-disaster-income-tax-extension</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/tax-relief/injured-spouse-assistance</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/tax-relief/innocent-spouse</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                                                                                <url>
                    <loc>https://revenue.mt.gov/taxes/pass-through-entities/</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/pass-through-entities/mt-source-income</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/taxes/pass-through-entities/partnerships</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/pass-through-entities/pass-through-filing-requirements</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/pass-through-entities/s-corporations</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/pass-through-entities/disregarded-entities</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/pass-through-entities/pass-through-withholding</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/pass-through-entities/composite-income-tax</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/pass-through-entities/pass-through-owner-tax-agreements</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/pass-through-entities/pass-through-entity-tax</loc>
                    <lastmod>2026-04-03</lastmod>
                </url>
                                                                                                                <url>
                    <loc>https://revenue.mt.gov/taxes/fiduciaries/estate-and-inheritance-tax</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/fiduciaries/estate-and-trust</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/fiduciaries/amend-return</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/fiduciaries/estate-and-trust-filing-requirements</loc>
                    <lastmod>2026-03-31</lastmod>
                </url>
                                                                                                                <url>
                    <loc>https://revenue.mt.gov/taxes/property-tax-rebate/</loc>
                    <lastmod>2025-12-02</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/property-tax-rebate/county-property-tax-lookup</loc>
                    <lastmod>2025-12-02</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/property-tax-rebate/one-acre-land-calculator</loc>
                    <lastmod>2025-12-02</lastmod>
                </url>
                                                                                                                                                        <url>
                    <loc>https://revenue.mt.gov/taxes/miscellaneous-taxes-and-fees/cannabis/</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                                                                                                        <url>
                    <loc>https://revenue.mt.gov/taxes/individual-income-tax/free-file-alliance-partners</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/individual-income-tax/individual-refunds</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/individual-income-tax/</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/individual-income-tax/individual-income-tax-filing-statuses</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/individual-income-tax/residency</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/individual-income-tax/nonfilers</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/individual-income-tax/filing-options</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/individual-income-tax/extensions</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/individual-income-tax/update-account</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/individual-income-tax/amend</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/individual-income-tax/enrolled-tribal-members</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/individual-income-tax/family-education-savings-account</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/individual-income-tax/Montana-ABLE-Account-Deductions</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/individual-income-tax/filing-requirements</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/individual-income-tax/working-military-retirement-exemption</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                                        <url>
                    <loc>https://revenue.mt.gov/taxes/tax-records</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/tax-certificates</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/montana-tax-tables-and-deductions</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/corporate-income-tax</loc>
                    <lastmod>2026-04-03</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/penalty-and-interest</loc>
                    <lastmod>2026-03-25</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/general-sales-tax</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/estimated-tax-payments</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/military</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/frivolous-tax</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/taxes/mt-medical-care-savings-account</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/taxes/nexus</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                                                        <url>
                    <loc>https://revenue.mt.gov/taxes/natural-resource-taxes/wholesale-energy-transaction-tax</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/natural-resource-taxes/bentonite-production-tax</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/natural-resource-taxes/cement-and-gypsum-producers-license-tax</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/natural-resource-taxes/coal-gross-proceeds-tax</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                <url>
                    <loc>https://revenue.mt.gov/taxes/natural-resource-taxes/coal-severance-tax</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/natural-resource-taxes/electrical-energy-producers-license-tax</loc>
                    <lastmod>2026-03-23</lastmod>
                </url>
                                                <url>
                    <loc>https://revenue.mt.gov/taxes/natural-resource-taxes/metal-mines-gross-proceeds-tax</loc>
                    <lastmod>2026-03-23</lastmod>
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                                                <url>
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