BEFORE THE DEPARTMENT OF REVENUE
OF THE STATE OF MONTANA
TO: All Concerned Persons
1. On November 21, 2007, the department published MAR Notice No. 42-2-788 regarding the proposed adoption and amendment of the above-stated rules at page 1900 of the 2007 Montana Administrative Register, issue no. 22.
2. A public hearing was held on December 14, 2007, to consider the proposed adoption and amendment. No comments were received during or subsequent to the hearing. Therefore, the department adopts New Rule I (42.17.317) and amends ARM 42.17.105, 42.17.114, 42.17.304, and 42.17.305 as proposed.
3. An electronic copy of this Adoption Notice is available through the department's site on the World Wide Web at www.mt.gov/revenue, under "for your reference"; "DOR administrative rules"; and "upcoming events and proposed rule changes." The department strives to make the electronic copy of this Adoption Notice conform to the official version of the Notice, as printed in the Montana Administrative Register, but advises all concerned persons that in the event of a discrepancy between the official printed text of the Notice and the electronic version of the Notice, only the official printed text will be considered. In addition, although the department strives to keep its web site accessible at all times, concerned persons should be aware that the web site may be unavailable during some periods, due to system maintenance or technical problems.
/s/ Cleo Anderson /s/ Dan R. Bucks
CLEO ANDERSON DAN R. BUCKS
Rule Reviewer Director of Revenue
Certified to Secretary of State January 7, 2008