(1) An interested party who chooses to appeal a department decision, determination, or redetermination under 39-51-1109 or 39-51-2402, MCA, must file with the department a written notice of appeal within ten days after the department mails the decision to the interested party's last known address.

(a) If the appeal is of a determination that an individual is an employee rather than an independent contractor, or vice versa, the department shall forward the appeal to the Independent Contractor Central Unit (ICCU) for a decision, in accordance with ARM Title 24, chapter 35.

(2) The notice of appeal must contain reasons for the appeal.

(3) The notice of a benefits appeal must be filed in writing with the department's office in Helena, either in person, by mail, by facsimile, or by e-mail. Benefit appeal forms may be used and are available upon request.

(4) The notice of a tax appeal must be filed in writing with the department's office in Helena, either in person, by mail, by facsimile, or by e-mail.