Montana Administrative Register Notice 42-2-874 No. 1   01/12/2012    
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                                              BEFORE THE DEPARTMENT OF REVENUE

                                                            OF THE STATE OF MONTANA


In the matter of the amendment of ARM 42.21.158 relating to personal property reporting requirements









TO:  All Concerned Persons


1.  On February 24, 2012, the department proposes to amend the above-stated rule.


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 January 20, 2012, 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) 444-5825; fax (406) 444-4375; e-mail canderson@mt.gov.


3.  The rule proposed to be amended provides as follows, stricken matter interlined, new matter underlined:


42.21.158  PROPERTY REPORTING REQUIREMENTS  (1) through (7) remain the same.

(8)  For purposes of applying (6)(7):

(a)  stock owned, directly or indirectly, by or for a corporation, partnership, estate, or trust is considered as being owned proportionately by or for its shareholders, partners, or beneficiaries; and

(b)  an individual is considered as owning the stock owned, directly or indirectly, by the individual's spouse or minor child.

(9) remains the same.

(10)  For any tax year after 2012, the exemption from tax provided in (2) may be denied for the property of any person that does not either:

(a)  affirm on their personal property and business equipment reporting form that they have no affiliated entities; or

(b)  identify their affiliated entities on their personal property and business equipment reporting form as provided in (8)(9).


AUTH:  15-1-201, 15-9-101, MCA

IMP:  15-1-121, 15-1-303, 15-6-138, 15-8-104, 15-8-301, 15-8-303, 15-8-309, 15-9-101, 15-24-902, 15-24-903, 15-24-904, 15-24-905, MCA


RESONABLE NECESSITY:  The department proposes to amend ARM 42.21.158 to correct references that were inadvertently not revised when sections within the rule were amended in MAR Notice Number 42-2-867, at page 2675, of the 2011 Montana Administrative Register, Issue No. 23, which became effective on 12/9/2011.


4.  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., February 10, 2012.


5.  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., February 10, 2012.


6.  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 1,702 based on approximately 17,029 class eight personal property taxpayers in Montana, as of tax year 2010.


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 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 number 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.  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.


9.  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 January 3, 2012



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