Montana Administrative Register Notice 42-2-832 No. 11   06/10/2010    
Prev Next





In the matter of the amendment of ARM 42.2.325 relating to Confidentiality of Tax Records






TO:  All Concerned Persons


1.  On July 8, 2010, at 9:00 a.m., a public hearing will be held in the Third Floor Reception Area Conference Room of the Sam W. Mitchell Building, at Helena, Montana, to consider the amendment of the above-stated rule.

Individuals planning to attend the hearing shall enter the building through the east doors of the Sam W. Mitchell Building, 125 North Roberts, Helena, Montana.


2.  The Department of Revenue will make reasonable accommodations for persons with disabilities who wish to participate in this public hearing or need an alternative accessible format of this notice.  If you require an accommodation, contact the Department of Revenue no later than 5:00 p.m., June 30, 2010, to advise us of the nature of the accommodation that you need.  Please contact Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5828; fax (406) 444-4375; or e-mail canderson@mt.gov.


3.  The rule proposed to be amended provides as follows, stricken matter interlined, new matter underlined:


42.2.325  ACCESS TO INFORMATION  (1)  The department files, other than those files required by law to be closed, are open to public inspection in accordance with established department policy.  These files are located at various department offices in Montana.  Copies of specific documents are available in accordance with department policy entitled, "Agency Documents - Access and Photocopying," 2.1.4, dated January 15, 1999 June 3, 2003.

(2)  All requests for confidential tax returns or tax return information must be made to the department in writing directed to:


Department of Revenue

Legal Services Disclosure Office

P.O. Box 7701

Helena, MT 59604-7701.


(3)  A taxpayer may authorize a representative to obtain the taxpayer's confidential tax information by completing and submitting the department's Power of Attorney form, form POA.  The downloadable form is located on the department's web site at http:\\revenue.mt.gov under "forms and resources" "downloadable forms".

(4)  Except as provided in (5), when the department receives a written request for confidential tax return information from someone who is not statutorily authorized to receive it, the department will respond in writing refusing the request.

(5)  The department complies with the State Tax Appeals Board's order to provide relevant confidential realty transfer certificate information to requesting taxpayers who are appealing the department's valuation of their property for comparable sales that the department used in valuing the taxpayer's property.  Confidential realty transfer certificate information is available in accordance with the department procedure entitled, "Taxpayer/Agent Review of Confidential Information," 2-4-003, dated August 12, 2003, last revised May 19, 2009.

(6)  When the department is served with an administrative summons, judicial summons, or subpoena demanding confidential tax return information on behalf of someone who is not statutorily authorized to receive it, the department will oppose the request by filing a motion to quash with the judicial body that issued it or under whose authority it was issued, and will appeal any adverse ruling that implicates the department's view of proper tax administration.  The department will not disobey an order to provide the information according to a final judicial order.


AUTH:  15-1-201, 15-7-306, 15-30-2620, 15-31-501, 16-1-303, 16-10-104, 16-11-103, MCA

IMP:  Montana constitution, Art. II, sections 8, 9, and 10, Title 2, chapter 3, part 1, 2-6-102, 2-6-109, 2-6-110, 2-6-202, 15-1-106, 15-1-521, 15-30-2618, 15-31-511, 15-38-109; 15-68-815, MCA


Reasonable necessity:  The department is proposing to amend ARM 42.2.325 to provide taxpayers and the public with a more complete description of how the department handles requests for department files and confidential tax information.


4.  Concerned persons may submit their data, views, or arguments, either orally or in writing, at the hearing.  Written data, views, or arguments may also be submitted to: Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5828; fax (406) 444-4375; or e-mail canderson@mt.gov and must be received no later than July 16, 2010.


5.  Cleo Anderson, Department of Revenue, Director's Office, has been designated to preside over and conduct the hearing.


6.  An electronic copy of this Notice of Public Hearing is available through the department's site on the World Wide Web at www.mt.gov/revenue, under "for your reference"; "DOR administrative rules"; and "upcoming events and proposed rule changes."  The department strives to make the electronic copy of this Notice of Public Hearing conform to the official version of the notice, as printed in the Montana Administrative Register, but advises all concerned persons that in the event of a discrepancy between the official printed text of the notice and the electronic version of the notice, only the official printed text will be considered.  In addition, although the department strives to keep its web site accessible at all times, concerned persons should be aware that the web site may be unavailable during some periods, due to system maintenance or technical problems.


7.  The Department of Revenue maintains a list of interested persons who wish to receive notices of rulemaking actions proposed by this agency.  Persons who wish to have their name added to the list shall make a written request, which includes the name and e-mail or mailing address of the person to receive notices and specifies that the person wishes to receive notices regarding particular subject matter or matters.  Notices will be sent by e-mail unless a mailing preference is noted in the request.  Such written request may be mailed or delivered to the person in 4 above or faxed to the office at (406) 444-4375, or may be made by completing a request form at any rules hearing held by the Department of Revenue.


8.  The bill sponsor contact requirements of 2-4-302, MCA, do not apply.



/s/ Cleo Anderson                             /s/ Dan R. Bucks

CLEO ANDERSON                          DAN R. BUCKS

Rule Reviewer                                   Director of Revenue


Certified to Secretary of State June 1, 2010


Home  |   Search  |   About Us  |   Contact Us  |   Help  |   Disclaimer  |   Privacy & Security