BEFORE THE DEPARTMENT OF REVENUE
OF THE STATE OF MONTANA
In the matter of the amendment of ARM 42.5.201,42.5.202, and 42.5.213 relating to electronic funds filing and remittance
NOTICE OF PUBLIC HEARING ON PROPOSED AMENDMENT
TO: All Concerned Persons
1. On August 18, 2010, at 1:00 p.m., a public hearing will be held in the Third Floor Reception Area Conference Room of the Sam W. Mitchell Building, at Helena, Montana, to consider the amendment of the above-stated rules.
Individuals planning to attend the hearing shall enter the building through the east doors of the Sam W. Mitchell Building, 125 North Roberts, Helena, Montana.
2. The Department of Revenue will make reasonable accommodations for persons with disabilities who wish to participate in this public hearing or need an alternative accessible format of this notice. If you require an accommodation, contact the Department of Revenue no later than 5:00 p.m., August 13, 2010, to advise us of the nature of the accommodation that you need. Please contact Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5828; fax (406) 444-4375; or e-mail firstname.lastname@example.org.
3. The rules proposed to be amended provide as follows, stricken matter interlined, new matter underlined:
42.5.201 ELECTRONIC PAYMENT (1) The department's ability to accept electronic payments is constantly evolving. Taxpayers should check the department's web site at
www.discoveringmontana.com/revenue www.mt.gov/revenue to determine which types of electronic payments the department will accept.
(2) through (5) remain the same.
AUTH: 15-1-803, MCA
IMP: 15-1-231, 15-1-801, 15-1-802, 15-1-803, MCA
REASONABLE NECESSITY: The department is proposing to amend ARM 42.5.201 to update the web address.
42.5.202 ELECTRONIC RETURNS, REPORTS, AND SIGNATURES
(1) through (6) remain the same.
AUTH: 15-1-803, MCA;
IMP: 15-1-231, 15-1-801, 15-1-802, 15-1-803,
15-30-142, 15-30-305, 15-30-2602, 15-30-2620, MCA
REASONABLE NECESSITY: The department is proposing to amend ARM 42.5.202 to update the statutory references in the authority and implementing cites to reflect the changes made by the 2009 Legislature in House Bill 24, (Ch. 147, L. 2009), which recodified Title 15, chapter 30, Montana Code Annotated.
42.5.213 BACKUP SITUATION (1) remains the same.
15-30-305, 15-30-2620, MCA
15-30-210, 15-30-2510, MCA
REASONABLE NECESSITY: The department is proposing to amend ARM 42.5.213 as reflected in the reasonable necessity statement for ARM 42.5.202.
4. Concerned persons may submit their data, views, or arguments, either orally or in writing, at the hearing. Written data, views, or arguments may also be submitted to: Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5828; fax (406) 444-4375; or e-mail email@example.com and must be received no later than August 27, 2010.
5. Cleo Anderson, Department of Revenue, Director's Office, has been designated to preside over and conduct the hearing.
6. An electronic copy of this Notice of Public Hearing 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 Notice of Public Hearing 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.
7. The Department of Revenue maintains a list of interested persons who wish to receive notices of rulemaking actions proposed by this agency. Persons who wish to have their name added to the list shall make a written request, which includes the name and e-mail or mailing address of the person to receive notices and specifies that the person wishes to receive notices regarding particular subject matter or matters. Notices will be sent by e-mail unless a mailing preference is noted in the request. Such written request may be mailed or delivered to the person in 4 above or faxed to the office at (406) 444-4375, or may be made by completing a request form at any rules hearing held by the Department of Revenue.
8. The bill sponsor contact requirements of 2-4-302, MCA, do not apply.
/s/ Cleo Anderson /s/ Dan R. Bucks
CLEO ANDERSON DAN R. BUCKS
Rule Reviewer Director of Revenue
Certified to Secretary of State July 19, 2010