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| Montana Administrative Register Notice 42-2-861 | No. 11 06/09/2011 | |
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BEFORE THE DEPARTMENT OF REVENUE OF THE STATE OF
1. On July 29, 2011, the department proposes to amend and repeal the above-stated rules. 2. The Department of Revenue will make reasonable accommodations for persons with disabilities who wish to participate in the rulemaking process and 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. on June 20, 2011, to advise us of the nature of the accommodation that you need. Please contact Cleo Anderson, Department of Revenue, Director's Office, 3. The rules proposed to be amended provide as follows, stricken matter interlined, new matter underlined: 42.18.106 2003 AUTH: 15-1-201, MCA REASONABLE NECESSITY: The department is proposing to amend ARM 42.18.106 to remove 15-7-133, MCA, as an implementing citation because it has been repealed. 42.18.107 2009
AUTH: 15-1-201, MCA
REASONABLE NECESSITY: The department is proposing to amend ARM 42.18.107 to delete the implementing cite of 15-7-133, MCA, because it has been repealed. 4. The department proposes to repeal the following rules: 42.20.801 DEFINITIONS which can be found on page 42-2125 of the Administrative Rules of Montana. AUTH: 15-1-201, 15-30-105, 15-30-140, MCA IMP:
REASONABLE NECESSITY: The department is proposing to repeal ARM 42.20.801 because the rule only applied to tax year 2006 and is no longer applicable. 42.20.802 QUALIFYING FOR THE 2006 PROPERTY TAX REFUND which can be found on page 42-2125 of the Administrative Rules of Montana. AUTH: 15-1-201, 15-30-105, 15-30-140, MCA IMP: REASONABLE NECESSITY: The department is proposing to repeal ARM 42.20.802 because the rule only applied to tax year 2006 and is no longer applicable. 42.20.803 PROPERTY TAX REFUND FOR ENTITIES OWNING A RESIDENCE which can be found on page 42-2125 of the Administrative Rules of Montana. AUTH: 15-1-201, 15-30-105, 15-30-140, MCA IMP: REASONABLE NECESSITY: The department is proposing to repeal ARM 42.20.803 because the rule only applied to tax year 2006 and is no longer applicable. 42.20.804 GOOD CAUSE FOR EXTENDING FILING PERIOD FOR PROPERTY TAX REFUND; PROCEDURE FOR REQUESTING AN EXTENSION; DEMONSTRATING "GOOD CAUSE" which can be found on page 42-2126 of the Administrative Rules of Montana. AUTH: 15-1-201, 15-30-105, 15-30-140, MCA IMP: REASONABLE NECESSITY: The department is proposing to repeal ARM 42.20.804 because the rule only applied to tax year 2006 and is no longer applicable. 5. Concerned persons may submit their data, views, or arguments in writing. Written data, views, or arguments may 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 canderson@mt.gov and must be received no later than 5:00 p.m., July 8, 2011. 6. If persons who are directly affected by the proposed action wish to express their data, views, and arguments orally or in writing they must make written request for a hearing and submit this request along with any written comments they have to Cleo Anderson at the above address no later than 5:00 p.m., July 8, 2011. 7. If the agency receives requests for a public hearing on the proposed action from either 10 percent or 25, whichever is less, of the persons who are directly affected by the proposed action; from the appropriate administrative rule review committee; from a governmental subdivision or agency; or from an association having no less than 25 members who will be directly affected, a hearing will be held at a later date. Notice of the hearing will be published in the Montana Administrative Register. Ten percent of those persons directly affected has been determined to be approximately 80,000 based on approximately 800,000 who are property taxpayers in 8. 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 notice 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 5 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. 9. An electronic copy of this notice is available on the department's web site at www.revenue.mt.gov. Locate "Legal Resources" in the left hand column, select the "Rules" link and view the options under the "Notice of Proposed Rulemaking" heading. The department strives to make the electronic copy of this 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. 10. 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 May 31, 2011
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A directory of state agencies is available online at http://www.mt.gov/govt/agencylisting.asp.
For questions about the organization of the ARM or this web site, contact sosarm@mt.gov.
