BEFORE THE DEPARTMENT OF REVENUE

OF THE STATE OF MONTANA

 

In the matter of the amendment of ARM 42.9.101, 42.9.104, 42.9.105, 42.9.106, 42.9.111, 42.9.201, 42.9.401, 42.9.501, 42.9.510, 42.9.520, and 42.9.530 relating to pass-through entities

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NOTICE OF PUBLIC HEARING ON PROPOSED AMENDMENT

 

TO:  All Concerned Persons

 

1.  On January 14, 2013, at 2 p.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 rules.

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 p.m., January 4, 2013, 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 rules proposed to be amended provide as follows, stricken matter interlined, new matter underlined:

 

42.9.101  DEFINITIONS  The following definitions apply to this chapter:

(1)  "Eligible participant" means a partner of a partnership or a shareholder of an S corporation that is a nonresident individual, estate, or trust, a foreign C corporation, or a pass-through entity whose only Montana source income for the tax year is from partnerships or S corporations electing to file composite returns and pay composite taxes on their behalf.

(2) and (3) remain the same.

 

AUTH:  15-30-305 15-30-2620, 15-30-1112 15-30-3312, MCA

IMP:  15-30-1111 15-30-3311, 15-30-1112 15-30-3312, 15-30-1113 15-30-3313, MCA

 

REASONABLE NECESSITY:  In accordance with 2-4-314, MCA, the department conducted a biennial review of all its administrative rules.  As a result of that review, the department is proposing to amend ARM 42.9.101 to update the authoritative and implementing statutes based on recodification.  The department is further proposing to add estates and trusts to the definition of "eligible participant," to correspond with proposed amendments to other rules in this subchapter.  Amendments to the authorization and implementing citations are necessary because of recodification of these statutes by Ch. 147, L. 2009.

 

42.9.104  CONSENT, COMPOSITE RETURN, OR WITHHOLDING FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS WHO ARE NONRESIDENT INDIVIDUALS, ESTATES, OR TRUSTS  (1)  A partnership and S corporation with one or more nonresident individual, estate, or trust owners, during any part of a tax year for which an information return is required by this chapter, must for each nonresident individual, estate, or trust:

(a)  file a composite return as provided in ARM 42.9.202 and include the nonresident individual, estate, or trust in the filing;

(b)  obtain from the nonresident individual, estate, or trust and file with its information return the pass-through entity owner tax agreement Form PT-AGR (Montana Pass-Through Entity Owner Agreement).  On Form PT-AGR, the owner agrees to timely file a Montana individual or fiduciary income tax return, to timely pay tax due, and to be subject to the state's tax collection jurisdiction on Form PT-AGR (Montana Pass-through Entity Owner Agreement); or

(c)  remit an amount on the individual's partner's or shareholder's account behalf, determined as provided in (4)(5), with the Pass-through Pass-Through Entity Information Return, forms Forms CLT-4S or PR-1; and

(d)  provide form PT-WH or Montana Schedule K-1 to the nonresident individual, estate, or trust.  The Montana Schedule K-1 must setting set forth the amount of withholding remitted to the department which can be used as a withholding payment refundable credit against the tax liability of the nonresident individual, estate, or trust upon filing a form 2, Montana individual or fiduciary income tax return.

(2)  A disregarded entity with one or more nonresident individual, estate, or trust owners, during any part of a tax year for which an information return is required by this chapter, must for each nonresident individual, estate, or trust:

(a)  obtain from the nonresident individual, estate, or trust and file with its information return the pass-through entity owner tax agreement Form PT-AGR (Montana Pass-Through Entity Owner Agreement).  On Form PT-AGR, the owner agrees to timely file a Montana individual or fiduciary income tax return, to timely pay tax due, and to be subject to the state's tax collection jurisdiction on form PT-AGR, Montana Pass-through Entity Owner Agreement; or

(b)  remit an amount on the individual's partner or shareholder's account behalf, determined as provided in (4)(5), with form Form DER-1, Disregarded Entity Information Return; and

(c)  provide form PT-WH or Montana Schedule K-1 to the nonresident individual, estate, or trust.  The Montana Schedule K-1 must setting set forth the amount of withholding remitted to the department which can be used as a withholding payment refundable credit against the tax liability of the nonresident individual, estate, or trust upon filing a form 2, Montana individual or fiduciary income tax return.

(3)  The pass-through entity is not required to attach file new agreements each year, but must attach file a currently effective agreement for each new nonresident individual, estate, or trust owner that does not elect to be included in a composite return or choose to have the pass-through entity remit tax on their behalf.

(4)  A nonresident owner may file Form PT-AGR with the department directly.  The nonresident owner must notify and provide a copy of the completed Form PT-AGR to the partnership, S corporation, or disregarded entity.  The Form PT-AGR is due on or before the due date, including extensions, of the pass-through entity's return.  If the nonresident owner files Form PT-AGR, the partnership, S corporation, or disregarded entity is still subject to the filing requirements as provided in (1).

(4)(5)  The amount that must be remitted by the due date described in (5)(6) is the highest marginal rate in effect under 15-30-2103, MCA, multiplied by the share of Montana source income of the nonresident individual, estate, or trust reflected on the pass-through entity's information return.

(5) and (6) remain the same, but are renumbered (6) and (7).

 

AUTH:  15-30-2620, MCA

IMP:  15-30-3312, 15-30-3313, MCA

 

REASONABLE NECESSITY:  In accordance with 2-4-314, MCA, the department conducted a biennial review of all its administrative rules.  As a result of that review, the department is proposing to amend ARM 42.9.104.

The department has received questions from fiduciaries regarding the filing requirements of nonresident estates and trusts that are partners or shareholders of pass-through entities.  The proposed amendments will affirm that a nonresident estate or trust, if eligible, can elect to participate in a composite tax return.  The proposed amendments will also provide additional information to fiduciaries about pass-through withholding requirements for nonresident estates and trusts.

Beginning with tax year 2012, Form PT-WH (Montana Income Tax Withheld for a Nonresident Individual, Foreign C Corporation, or Second-Tier Pass-Through Entity) has been discontinued to eliminate duplicated reporting of pass-through withholding.  Form PT-WH is an informational form that pass-through entities could use to report to partners or shareholders the amount of pass-through withholding paid on behalf of an owner.  However, this information is also reported on Montana Schedule K-1.  Because the Montana Schedule K-1 is a required schedule and it provides more tax information to owners, the Form PT-WH was eliminated.  The proposed amendments update the rule language to delete references to Form PT-WH.

The department is proposing amendments to the rule to reflect a filing requirement change for Form PT-AGR (Pass-Through Entity Owner Tax Agreement).  Beginning with tax year 2012, filers of Form PT-AGR will not attach the form to a pass-through information return.  Instead the form will be separately filed with the department.  By receiving the Form PT-AGR separately, the department will be able to more effectively process the forms and ensure that the owners identified on the form file income tax returns.

Additionally, the department is proposing language in the rule that allows owners of pass-through entities to file Form PT-AGR directly with the department instead of sending Form PT-AGR to a pass-through entity and then the pass-through entity files the Form PT-AGR.  Not only does the proposal make the paper filing process more efficient for the taxpayer and the department, it will allow the department to develop an electronic filing option for Form PT-AGR.  It is important to note that nothing about this additional language shifts responsibility from an entity to an owner to file a Form PT-AGR.  The entity is responsible for ensuring that a Form PT-AGR is filed for each nonresident owner not included in a composite return and for whom tax was not withheld.

The department also proposes to consolidate and simplify the language explaining the pass-through entity's consent and withholding requirements in (1) and (2) to add clarity and improve understanding.  The proposed amendments to this language will not change the substance of the provisions.  The department further proposes to make capitalization revisions and add the words "estates or trusts" to the rule title to correspond with the proposed amendments to the rule text.

 

42.9.105  CONSENT, COMPOSITE RETURN, OR WITHHOLDING FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS THAT ARE FOREIGN C CORPORATIONS  (1)  A partnership with one or more foreign C corporation owners, during any part of a tax year for which an information return is required by this chapter, must for each foreign C corporation:

(a)  file a composite return as provided in ARM 42.9.202 and include the foreign C corporation in the filing;

(b)  obtain from the foreign C corporation and file with its information return the pass-through entity owner tax agreement Form PT-AGR (Montana Pass-Through Entity Owner Agreement).  On Form PT-AGR, the owner agrees to timely file a Montana corporate license tax or corporate income tax return, to timely pay tax due, and to be subject to the state's tax collection jurisdiction on the Montana pass-through entity owner tax agreement, form PT-AGR, Montana Pass-through  Entity Owner Tax Agreement; or

(c)  remit an amount on the foreign C corporation's account behalf, determined as provided in (4)(5), with the Pass-through Pass-Through Entity's Information Return, Form PR-1; and

(d)  provide form PT-WH or Montana Schedule K-1 to the foreign C corporation.  The Montana Schedule K-1 must setting set forth the amount of withholding remitted to the department which can be used as a withholding payment against the tax liability of the foreign C corporation upon filing a Montana corporation license tax return or income tax return.

(2)  A disregarded entity with one or more foreign C corporation owners, during any part of a tax year for which an information return is required by this chapter, must for each foreign C corporation:

(a)  obtain from the foreign C corporation and file with its information return the pass-through entity owner tax agreement Form PT-AGR (Montana Pass-Through Entity Owner Agreement).  On Form PT-AGR, the owner agrees to timely file a Montana corporate license tax or corporate income tax return, to timely pay tax due, and to be subject to the state's tax collection jurisdiction on the Montana pass-through entity owner tax agreement, form Form PT-AGR, Montana Pass-through Pass-Through Entity Owner Tax Agreement; or

(b)  remit an amount on the foreign C corporation's account, determined as provided in (4)(5), with the form Form DER-1, Disregarded Entity Information Return; and

(c)  provide form PT-WH or Montana Schedule K-1 to the foreign C corporation.  The Montana Schedule K-1 must setting set forth the amount of withholding remitted to the department which can be used as a withholding payment against the tax liability of the foreign C corporation upon filing a Montana corporation license tax return or income tax return.

(3)  The pass-through entity is not required to attach file new agreements each year, but must attach file a currently effective agreement for each new foreign C corporation owner that does not elect to be included in a composite return or choose to have the pass-through entity remit tax on their behalf.

(4)  A foreign C corporation may file Form PT-AGR with the department directly.  The foreign C corporation must notify and provide a copy of the completed Form PT-AGR to the partnership, S corporation, or disregarded entity.  The Form PT-AGR is due on or before the due date, including extensions, of the pass-through entity's return.  If the foreign C corporation files Form PT-AGR, the partnership, S corporation, or disregarded entity is still subject to the filing requirements as provided in (1).

(4)(5)  The amount that must be remitted by the due date described in (5)(6) is the tax rate in effect under 15-31-121, MCA, multiplied by the foreign C corporation's share of Montana source income reflected on the pass-through entity's information return.

(5) and (6) remain the same, but are renumbered (6) and (7).

 

AUTH:  15-30-2620, MCA

IMP:  15-30-3312, 15-30-3313, MCA

 

REASONABLE NECESSITY:  In accordance with 2-4-314, MCA, the department conducted a biennial review of all its administrative rules.  As a result of that review, the department is proposing to amend ARM 42.9.105.

Beginning with tax year 2012, Form PT-WH (Montana Income Tax Withheld for a Nonresident Individual, Foreign C Corporation, or Second-Tier Pass-Through Entity) has been discontinued, to eliminate duplicated reporting of pass-through withholding.  Form PT-WH is an informational form that pass-through entities could use to report to partners or shareholders the amount of pass-through withholding paid on behalf of an owner.  However, this information is also reported on Montana Schedule K-1.  Since the Montana Schedule K-1 is a required schedule and it provides more tax information to owners, the Form PT-WH was eliminated.  The proposed amendments update the rule language to delete references to Form PT-WH.

The department is proposing amendments to the rule to reflect a filing requirements change for Form PT-AGR (Pass-Through Entity Owner Tax Agreement).  Beginning with tax year 2012, filers of Form PT-AGR will not attach the form to a pass-through information return.  Instead the form will be separately filed with the department.  By receiving the Form PT-AGR separately, the department will be able to more effectively process the forms and ensure that the owners identified on the form file income tax returns.

Additionally, the department is proposing language in the rule that allows owners of pass-through entities to file Form PT-AGR directly with the department instead of sending Form PT-AGR to a pass-through entity and then the pass-through entity files the Form PT-AGR.  Not only does the proposal make the paper filing process more efficient for the taxpayer and the department, it will allow the department to develop an electronic filing option for Form PT-AGR.  It is important to note that nothing about this additional language shifts responsibility from an entity to an owner to file a Form PT-AGR.  The entity is responsible for ensuring that a Form PT-AGR is filed for each foreign C corporation owner not included in a composite return and for whom tax was not withheld.

The department also proposes to consolidate and simplify the language explaining the pass-through entity's consent and withholding requirements in (1) and (2) to add clarity and improve understanding.  The proposed amendments to this language will not change the substance of the provisions.  The department further proposes to make capitalization revisions in the rule.

 

42.9.106  COMPOSITE RETURN, WITHHOLDING, OR WAIVER FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS THAT ARE SECOND-TIER PASS-THROUGH ENTITIES  (1)  Except as provided in (2), a first-tier pass-through entity with one or more owners that are also pass-through entities (second-tier pass-through entities), during any part of the tax year for which an information return is required by this chapter, must for each second-tier pass-through entity:

(a)  file a composite return as provided in ARM 42.9.202 and include the second-tier pass-through entity in the filing; or

(b)  do each of the following:

(i)  remit to the department an amount equal to the highest marginal rate in effect under 15-30-2103, MCA multiplied by the second-tier pass-through entity's share of Montana source income with the forms Forms CLT-4S, PR-1, or DER-1 Pass-Through Entity's Information Return; and

(ii)  provide Form PT-WH or Montana Schedule K-1 to the second-tier pass-through entity setting forth the amount remitted to the department that may be claimed as a refundable credit against the Montana income tax liability of the owners who file individual, corporation license, or other income tax returns as explained in (7)(8).

(2)  The department may waive the requirements to remit tax or pay composite tax on behalf of the second-tier pass-through entity for the current tax year as set forth in (1) if the first-tier pass-through entity:

(a)  completes and submits the obtains from the second-tier pass-through entity a completed Form PT-STM for the year to and files it with the department at least 45 days before the original due date of the first-tier pass-through entity's tax return; and

(b)  establishes to the satisfaction of the department that the second-tier pass-through entity's distributive share of Montana source income for the current year will be fully accounted for in individual income, corporation license, or other income tax returns filed with the state.

(3) remains the same.

(4)  A second-tier pass-through entity may file Form PT-STM with the department directly.  The second-tier pass-through entity must notify and provide a copy of the completed Form PT-STM to the first-tier pass-through entity.  The Form PT-STM is due at least 45 days before the original due date of the first-tier pass-through entity's tax return.  If the second-tier pass-through entity files Form PT-STM, the first-tier pass-through entity is still subject to the filing requirements as provided in (1) and (2).

(4) through (8) remain the same, but are renumbered (5) through (9).

 

AUTH:  15-1-201, 15-30-2620, MCA

IMP:  15-1-201, 15-30-2620, 15-30-3302, 15-30-3312, 15-30-3313, MCA

 

REASONABLE NECESSITY:  In accordance with 2-4-314, MCA, the department conducted a biennial review of all its administrative rules.  As a result of that review, the department is proposing to amend ARM 42.9.106.

The proposed amendments will update the language to reflect changes in how the department accounts for and administers pass-through withholding requirements.  Current language in the rule indicates that the first-tier pass-through entity is responsible for completing Form PT-STM (Second-Tier Pass-Through Entity Owner Statement and Waiver Request).  The proposed amendments explain that a second-tier pass-through entity is responsible for completing this form.

The department is proposing language in the rule that allows owners of pass-through entities to file Form PT-STM directly with the department instead of sending Form PT-STM to a pass-through entity and then the pass-through entity files the Form PT-STM.  Not only does the proposal make the paper filing process more efficient for the taxpayer and the department, it will allow the department to develop an electronic filing option for Form PT-STM.  It is important to note that nothing about this additional language shifts responsibility from an entity to an owner to file a Form PT-STM.  The entity is responsible for ensuring that a Form PT-STM is filed for each pass-through entity owner not included in a composite return and for whom tax was not withheld.

Beginning with tax year 2012, Form PT-WH (Montana Income Tax Withheld for a Nonresident Individual, Foreign C Corporation, or Second-Tier Pass-Through Entity) has been discontinued to eliminate duplicated reporting of pass-through withholding.  Form PT-WH is an informational form that pass-through entities could use to report to partners or shareholders the amount of pass-through withholding paid on behalf of an owner.  However, this information is also reported on Montana Schedule K-1.  Since the Montana Schedule K-1 is a required schedule and it provides more tax information to owners, the Form PT-WH was eliminated.  The proposed amendments update the rule language to delete references to Form PT-WH.  The department further proposes to make a capitalization revision.

 

42.9.111  PASS-THROUGH ENTITIES – STATUTE OF LIMITATIONS FOR AUDIT ADJUSTMENTS  (1) through (6) remain the same.

 

AUTH:  15-1-201, MCA

IMP:  15-30-2605, 15-30-2606, 15-30-2607, 15-30-3302, 15-30-3312, 15-31-509, MCA

 

REASONABLE NECESSITY:  The department proposes to amend ARM 42.9.111 to add 15-30-3312, MCA as an implementing statute.  The statute was inadvertently omitted when the rule was adopted earlier this year.

 

42.9.201  COMPOSITE RETURN - ELECTION  (1) through (4) remain the same.

(5)  Eligible participants who are nonresident individuals, estates, trusts, or foreign C corporations, and consent to be included in a composite filing, are consenting to such filing in lieu of filing a Montana income or corporate license tax return.  The department will not accept Montana income or corporate license tax returns filed by an eligible participant for any tax year the eligible participant made a composite election.

(6)  Eligible participants who are second-tier pass-through entities and consent to be included in a composite filing are consenting to such filing in lieu of filing a Montana partnership or S corporation information and composite tax return.  The department will not accept Montana partnership or S corporation information and composite tax returns filed by an eligible participant for any tax year the eligible participant made a composite election.

 

AUTH:  15-30-1112 15-30-3312, MCA

IMP:  15-30-1112 15-30-3312, MCA

 

REASONABLE NECESSITY:  In accordance with 2-4-314, MCA, the department conducted a biennial review of all its administrative rules.  As a result of that review, the department is proposing to amend ARM 42.9.201.

The proposed amendments will better convey that when the composite election has been made, a consenting, eligible participant is not responsible for filing a Montana return, nor will such a return be accepted by the department.  A partner or shareholder of a pass-through entity may elect to be included on a composite return or file their own return, but not both.  Additionally, the proposed amendments update the history and implementing statute references based on recodification.

 

42.9.401  PASS-THROUGH ENTITY INFORMATION RETURNS FOR S CORPORATIONS  (1)  Every S corporation that has Montana source income must file a form Form CLT-4S, Montana S Corporation and Composite Information Return, on or before the 15th day of the third month following the close of its annual accounting period.

(2) and (3) remain the same.

 

AUTH:  15-1-201, 15-30-2620, 15-31-501, MCA

IMP:  15-30-2602, 15-30-2603, 15-30-3302, 15-30-3311, 15-30-3312, 15-31-101, 15-31-111, MCA

 

REASONABLE NECESSITY:  In accordance with 2-4-314, MCA, the department conducted a biennial review of all its administrative rules.  As a result of that review, the department is proposing to amend ARM 42.9.401 to make a capitalization revision.

 

42.9.501  PASS-THROUGH ENTITY INFORMATION RETURNS FOR SINGLE-MEMBER LLC TREATED AS DISREGARDED ENTITY

(1) through (13) remain the same.

 

AUTH:  15-1-201, 15-30-305 15-30-2620, 15-30-1102 15-30-3302, 15-31-501, MCA

IMP:  15-30-142 15-30-2602, 15-30-143 15-30-2603, 15-30-1102 15-30-3302, 15-30-1111 15-30-3311, 15-30-1112 15-30-3312, 15-31-101, 15-31-111, MCA

 

REASONABLE NECESSITY:  In accordance with 2-4-314, MCA, the department conducted a biennial review of all its administrative rules.  As a result of that review, the department is proposing to amend ARM 42.9.501 to update the history and implementing statute references based on recodification.

 

42.9.510  PASS-THROUGH ENTITY INFORMATION RETURNS FOR PARTNERSHIPS ELECTING IRC 761  (1) through (4) remain the same.

 

AUTH:  15-1-201, 15-30-305 15-30-2620, 15-30-1102 15-30-3302, 15-31-501, MCA

IMP:  15-30-142 15-30-2602, 15-30-143 15-30-2603, 15-30-1102 15-30-3302, 15-30-1111 15-30-3311, 15-30-1112 15-30-3312, 15-31-101, 15-31-111, MCA

 

REASONABLE NECESSITY:  In accordance with 2-4-314, MCA, the department conducted a biennial review of all its administrative rules.  As a result of that review, the department is proposing to amend ARM 42.9.510 to update the history and implementing statute references based on recodification.

 

42.9.520  PASS-THROUGH ENTITY INFORMATION RETURNS FOR QUALIFIED SUBCHAPTER S SUBSIDIARIES  (1) through (4) remain the same.

 

AUTH:  15-1-201, 15-30-305 15-30-2620, 15-30-1102 15-30-3302, 15-31-501, MCA

IMP:  15-30-142 15-30-2602, 15-30-143 15-30-2603, 15-30-1102 15-30-3302, 15-30-1111 15-30-3311, 15-30-1112 15-30-3312, 15-31-101, 15-31-111, MCA

 

REASONABLE NECESSITY:  In accordance with 2-4-314, MCA, the department conducted a biennial review of all its administrative rules.  As a result of that review, the department is proposing to amend ARM 42.9.520 to update the history and implementing statute references based on recodification.

 

42.9.530  PASS-THROUGH ENTITY INFORMATION RETURNS FOR QUALIFIED REIT SUBSIDIARIES

(1) and (2) remain the same.

 

AUTH:  15-1-201, 15-30-305 15-30-2620, 15-30-1102 15-30-3302, 15-31-501, MCA

IMP:  15-30-142 15-30-2602, 15-30-143 15-30-2603, 15-30-1102 15-30-3302, 15-30-1111 15-30-3311, 15-30-1112 15-30-3312, 15-31-101, 15-31-111, MCA

 

REASONABLE NECESSITY:  In accordance with 2-4-314, MCA, the department conducted a biennial review of all its administrative rules.  As a result of that review, the department is proposing to amend ARM 42.9.530 to update the history and implementing statute references based on recodification.

 

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 January 22, 2013.

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 is available on the department's web site at www.revenue.mt.gov.  Select the "Laws and Rules" link in the left hand column, and click on the "Rules" link within to view the options under the "Current Rule Actions – Published Notices" heading.  The department strives to make the electronic copy of this notice 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.  While the department also strives to keep its web site accessible at all times, in some instances it may be temporarily unavailable 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 notice regarding particular subject matter or matters.  Notices will be sent by e-mail unless a mailing preference is noted in the request.  The 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 December 10, 2012