ARM 42.21.124. PER CAPITA LIVESTOCK TAX REPORTING PROCEDURE

(1) For purposes of assessing the per capita tax on livestock, poultry, and bees to pay the expense of enforcing the livestock, poultry, and bee laws, the following categories of livestock, poultry, and bees shall be used by the producer to report the number of animals within each category. The established categories are: (a) all horses, mules, asses, Shetland ponies, donkeys and burros - nine months and older; (b) all cattle - nine months and older; (c) all sheep and goats - nine months and older; (d) all swine - three months and older; (e) all bison - nine months and older; (f) other domestic ungulates - nine months and older; (g) poultry; (h) bees; and (i) all llamas and alpacas - nine months and older; (j) all ostriches, emus and rheas - nine months and older. (2) This rule is effective for tax years beginning after December 31, 1997.