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42.2.614    PURPOSE

(1) Section 15-1-211, MCA, requires a uniform dispute review procedure and the establishment of a dispute resolution office within the department.

(2) A primary objective of the dispute resolution procedure is to make resolving a dispute with the department as accessible as possible to parties appearing before the department.

(3) The department's dispute review procedure applies to all matters administered by the department except those exempted by 15-1-211, MCA, or other applicable law. Liquor matters are handled pursuant to the Montana Administrative Procedure Act and are not subject to the department's dispute review procedure.

(4) The flowchart in (6) provides the tax dispute resolution procedure. A final agency decision must be issued within 180 days from the date the notice of referral to the ODR is received as provided for in 15-1-211, MCA, unless extended by mutual consent of the parties.

(5) Section 69-8-414, MCA, requires the department to issue a final agency decision for uniform systems benefits matters within 60 days from the date the matter is submitted to ODR, rather than the 180 days provided for in 15-1-211, MCA.

(6) The following flowchart shows how the tax dispute resolution procedure will flow from the initial notice to the final agency decision:


History: 15-1-201, 15-1-211, MCA; IMP, 15-1-211, 69-8-414, MCA; NEW, 1999 MAR p. 2900, Eff. 12/17/99; AMD, 2002 MAR p. 3048, Eff. 11/1/02; AMD, 2016 MAR p. 1072, Eff. 6/18/16.

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