(1) Section 15-1-211 , MCA, provides for the creation of an Office of Dispute Resolution (ODR) within the department and requires a uniform dispute review process. A primary objective of the resolution procedure is to make dispute resolution as unintimidating and inexpensive as possible to parties appearing before the department. The law exempts noncentrally assessed property, inheritance, estate taxes, liquor licensing, and the issue of whether an employer-employee relationship existed between the person or other entity subject to the requirements of Title 15, chapter 30, part 2, MCA, or whether the employment relationship was that of an independent contractor, from the dispute resolution process.

(2) As shown in the flow chart in (3) , a final agency decision must be issued within 180 days from the date the APLS102F Form is received by the Office of Dispute Resolution. Section 69-8-414 , MCA, specifically requires the department to issue a final agency decision for uniform systems benefits (USB) matters within 60 days from the date the matter is submitted to ODR rather than the 180 days provided in 15-1-211 , MCA.

(3) The following flow chart shows how the process will flow beginning with the initial notice provided to the customer:

DEPARTMENT OF REVENUE - DISPUTE RESOLUTION FLOW CHART