BEFORE THE Department of REVENUE

OF THE STATE OF MONTANA

 

In the matter of the adoption of New Rules I through III, the amendment of ARM 42.2.304, 42.2.503, 42.2.504, 42.2.505, 42.2.510, 42.2.511, 42.3.102, 42.3.103, 42.3.115, 42.14.204, 42.15.315, 42.15.316, 42.30.103, and 42.30.107, the transfer and amendment of ARM 42.3.105 and 42.3.107, and the repeal of ARM 42.2.306, 42.15.320, and 42.23.605 pertaining to the application of penalties and interest and reasonable cause; and also pertaining to the timeframe for appealing notices of assessment

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CORRECTED NOTICE OF ADOPTION

 

TO: All Concerned Persons

 

1. On September 23, 2016, the Department of Revenue published MAR Notice No. 42-2-963 pertaining to the public hearing on the proposed adoption, amendment, transfer and amendment, and repeal of the above-stated rules at page 1668 of the 2016 Montana Administrative Register, Issue Number 18. On November 10, 2016, the department published a notice of adoption, amendment, transfer and amendment, and repeal of the rules at page 2073 of the 2016 Montana Administrative Register, Issue Number 21.

 

2. An authorizing statute for New Rule II (42.2.507) was incorrectly cited in the proposal notice. New Rule II (42.2.507), as amended in corrected form, reads as follows, deleted matter interlined, new matter underlined:

 

NEW RULE II (42.2.507) SUBSTANTIAL UNDERSTATEMENT PENALTY

(1) through (7) remain as adopted.

 

AUTH: 15-1-2620 15-30-2620, 15-31-501, MCA

IMP: 15-1-216, MCA

 

 

/s/ Laurie Logan                                    Eugene Walborn acting for

Laurie Logan                                         Mike Kadas

Rule Reviewer                                       Director of Revenue

 

Certified to the Secretary of State November 14, 2016.