BEFORE THE DEPARTMENT OF TRANSPORTATION
OF THE STATE OF MONTANA
In the matter of the amendment of ARM 18.15.411 and 18.15.419 pertaining to Motor Fuels Tax Electronic Refunds
NOTICE OF AMENDMENT
TO: All Concerned Persons
1. On July 5, 2019, the Department of Transportation published MAR Notice No. 18-174 pertaining to the proposed amendment of the above-stated rules at page 927 of the 2019 Montana Administrative Register, Issue Number 13.
2. The department has amended ARM 18.15.411 and 18.15.419 as proposed.
3. The department has thoroughly considered the comments and testimony received. A summary of the comments received and the department's responses are as follows:
COMMENT #1: Two comments were received stating ARM 18.15.411(1)(a) should allow more than 30 days for refund applicants to provide requested documentation. The comments stated many factors can cause delays in the immediate availability of such documents, or the applicant may be away on business or vacation. The comments also stated farmers and ranchers will need extra time to deal with paperwork because of seasonal demands on their time. The comments stated the 30-day rule may eliminate a lot of qualified refunds for farmers and ranchers. The comments requested the timeline be extended from 30 days to 60 or 90 days.
RESPONSE #1: MDT notes the 30-day timeframe shown in ARM 18.15.411(1)(a) is only for refund recipients who have already gathered their documents and filed their refund claim electronically without submitting the supporting documents to MDT. After refunds have been processed and paid, a random group of the recipients is asked to provide the documentation supporting the refund received. Only these refund support documents will need to be submitted within 30 days. The usual timeframe for initially submitting a refund will remain the same as "within 36 months (three years) after the date on which the tax was paid." The 36 months is determined by the postmark date or electronic submittal date.
/s/ Carol Grell Morris /s/ Michael T. Tooley
Carol Grell Morris Michael T. Tooley
Rule Reviewer Director
Department of Transportation
Certified to the Secretary of State August 13, 2019.