BEFORE THE DEPARTMENT OF REVENUE
OF THE STATE OF MONTANA
TO: All Concerned Persons
1. On July 8, 2014, at 9 a.m., the Department of Revenue will hold a public hearing in the Third Floor Reception Area Conference Room of the Sam W. Mitchell Building, located at 125 North Roberts, Helena, Montana, to consider the proposed amendment of the above-stated rules. The conference room is most readily accessed by entering through the east doors of the building.
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, please advise the department of the nature of the accommodation needed, no later than 5 p.m. on June 27, 2014. Please contact Laurie Logan, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-7905; fax (406) 444-3696; or lalogan@mt.gov.
3. The rules proposed to be amended provide as follows, new matter underlined, deleted matter interlined:
42.2.613 DEFINITIONS The following definitions apply to rules found in this subchapter.
(1) "Alternative dispute resolution (ADR)" means the option of a voluntary, confidential, and cooperative means of resolving disputes. One objective is to reduce costs and risks inherent in adjudication or litigation for either the person or other entity and the department. Alternative dispute resolution can include mediation.
(2) "Centrally assessed appraisal report" means the report that notifies of their market value for their centrally assessed property each year.
(3) "Centrally assessed assessment notice" means the final report sent to the customer and local department field office notifying them of the customer's market and taxable value by jurisdiction.
(4) "Customer" means any person or other entity subject, but not limited to a tax, license fee, royalty, or permit imposed by the state of Montana or a liability for payment of a debt collected by the department.
(5) "Evidence" means documents or testimony offered during the mediation process or at a hearing. Such evidence includes but is not limited to direct or circumstantial, oral or written testimony, or real or demonstrative exhibits has the meaning given in 26-1-101, MCA.
(2) "Form APLS101F" is a document titled Request for Informal Review that is available from the department at revenue.mt.gov for use by a person or other entity to appeal a first notice of tax adjustment or other department determination.
(3) "Form APLS102F" is a document titled Notice of Referral to the Office of Dispute Resolution that is available from the department at revenue.mt.gov for use by a person or other entity to appeal a notice issued by the department's Business and Income Taxes Division following an informal review determination.
(4) "Form CAB-8" is a document titled Request for Informal Review for Centrally Assessed Companies that is available from the department at revenue.mt.gov for use by a centrally assessed company to appeal a first notice of tax assessment or other department determination.
(6)(5) "Hearing" means a recorded, contested proceeding with specified issues of fact or law to be heard before a department hearing examiner, acting as a finder of fact, from which a decision is rendered during which the parties may offer testimony under oath, with an opportunity to question the witnesses, offer exhibits, make arguments, and/or provide evidence.
(7)(6) "Hearing examiner" means, within the context of the department's Office of Dispute Resolution, either a finder of fact or mediator. When serving as a finder of fact, the "hearing examiner" performs an adjudicatory function. A hearing presided over by the finder of fact involves a proceeding addressing specific issues of fact or of law to be tried. The respective parties have the right to offer testimony and evidence, from which the finder of fact renders a decision subject to appeal. When the Office of Dispute Resolution's "hearing examiner" functions as a mediator, the mediator shall interpose between the parties with the objective of assisting them to reconcile, adjust, or settle their dispute ODR, the individual who:
(a) adjudicates or mediates a dispute between a person or other entity and the department after the dispute has proceeded beyond informal review;
(b) has general authority to regulate the course of tax or liquor licensing appeals; and
(c) may exercise the power and authority provided by law.
(8)(7) "Initial conference" means a conference conducted by the Office of Dispute Resolution to review all matters pertaining to a dispute, including which course may best address a situation deemed appropriate by the parties ODR to determine the issue(s) raised by the parties, discuss and determine whether the proceedings will be informal or formal, determine the necessity of discovery, and to set a schedule that addresses the context and needs of the particular dispute.
(9)(8) "Liquor licensing matters" means disputes involving alcoholic beverages licenses administered by the department under authority of the Montana Alcoholic Beverage Code, (Title 16, chapters 1 through 6, MCA). Such disputes may include, but are not limited to, contested violations, denial of applications, revocations, lapses, and protests to license applications. It is understood that the The Montana Administrative Procedure Act is considered controlling as to controls such liquor licensing matters. In addition, it is noted that some disputes with regard to such licenses do not involve the department as a party, such as protest hearings between protestors and license applicants.
(10)(9) "Mediation" means a process by which a mediator assists opposing parties in arriving attempting to arrive at a mutually acceptable settlement resolution of a dispute. In mediation, the mediator does not have authority to enter any decision on the merits of the issues in dispute or to impose, in any way, a settlement upon the parties. The parties control the identification of issues submitted and the type of resolution to be agreed upon. The mediator may conduct joint or separate meetings with the parties. Matters raised in mediation are privileged, private, and confidential. Mediation is voluntary. No person, other entity, or the department is required to participate in any given case except by voluntary agreement. The mediation process is informal. No record is made.
(a) The following items include matters that cannot be disclosed by either party with respect to settlement:
(i) views expressed or suggested by a party with respect to a possible settlement;
(ii) admissions made by any party;
(iii) statements made or views expressed by any party, witness, the mediator, or any other person privy to the process; or
(iv) the fact that another party did or did not indicate a willingness to accept a proposal for settlement.
(11) "Mutually agree to extend" means extending a deadline based upon mutual agreement of the parties.
(12)(10) "Notice of Referral referral to the Office of Dispute Resolution Form APLS102F" is a form used by the department and customer to refer a disputed matter to ODR" means to file an appeal with the Office of Dispute Resolution. This form is available on the department's internet homepage as stated in (1) ODR regarding a notice of final determination from the department following an informal review, by submitting:
(a) a completed form APLS102F; or
(b) any other written objection.
(13)(11) "Office of Dispute Resolution (ODR)" "ODR" means the department's dispute resolution office Office of Dispute Resolution. This office handles disputes that cannot be resolved at a lower level within the department.
(14) "Other entity" means all businesses, corporations, or similar enterprises.
(15)(12) "Party" means either the customer a person or other entity or the department.
(16)(13) "Request for Informal Review Form APLS102F informal review" is a form used by the department and the customer to record changes, appeals and issues pertaining to a particular customer. This form is available on the department's internet homepage, http://www.mt.gov/revenue. It may be used by the customer to notify the department of a dispute concerning an amount shown on a property assessment Notice or Statement of Account (SOA) for those items described in (18) means a request by a person or other entity for review of a tax assessment, adjustment, or other department determination, by submitting:
(a) a completed form APLS101F along with a copy of any adjustment letter or notice from the department;
(b) a completed form CAB-8 along with a copy of any adjustment letter or notice from the department; or
(c) any other written request for review along with a copy of any adjustment letter or notice from the department.
(17)(14) "Settlement" means a mutually agreed upon resolution of the disputed issues.
(18) "Statement of Account (SOA)" means the first notice provided to the customer of an amount owed to the department or of a violation. It may include, but is not limited to, notice of refund reduction, tax debt, fine, or notice of a violation of the laws administered by the department. It does not include notices pertaining to inheritance taxes, estate taxes, or liquor licensing matters.
(19) "Written objections" include objections submitted through electronic media or delivered by the U.S. Postal Service, or any other generally accepted delivery service. For matters before ODR, electronic media filings must be supplemented with a hard copy document.
AUTH: 15-1-201, 15-1-211, MCA
IMP: 15-1-211, 15-1-406, 15-23-102, 15-23-107, 15-30-257, MCA
REASONABLE NECESSITY: In accordance with 2-4-314, MCA, the department conducted a biennial review of its administrative rules and proposes amending ARM 42.2.613 to add clarity to several of the existing definitions, to strike terms sufficiently defined elsewhere in statute or general rules, and to remove terms no longer found in the context of the subchapter. The department further proposes to strike a repealed statute from the implementing section of the rule.
42.2.614 PURPOSE (1) Section 15-1-211, MCA, provides for the creation requires a uniform dispute review process and the establishment of an Office of Dispute Resolution (ODR) ODR within the department and requires a uniform dispute review process.
(2) A primary objective of the resolution procedure is to make resolving a dispute resolution with the department as unintimidating and inexpensive accessible as possible to for all parties appearing before the department.
(3) The department's dispute review procedure applies to all matters administered by the department except those exempted by 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)(4) As shown in the The dispute resolution flow chart in (3), a shown in (6) provides the dispute resolution process. A final agency decision must be issued within 180 days from the date the APLS102F Form objection (form APLS102F, form CAB-8, or other written correspondence) is received by the Office of Dispute Resolution ODR, as provided for in 15-1-211, MCA, unless extended by mutual consent of the parties.
(5) 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 for in 15-1-211, MCA.
(3)(6) The following flow chart shows how the process will flow beginning with the initial notice provided to the customer a person or other entity:
This flow chart is being struck:
This flow chart is being added:
AUTH: 15-1-201, 15-1-211, MCA
IMP: 15-1-211, 69-8-414, MCA
REASONABLE NECESSITY: In accordance with 2-4-314, MCA, the department conducted a biennial review of its administrative rules and proposes amending ARM 42.2.614 to update the flow chart with additional detail to more effectively demonstrate how the dispute resolution process works.
42.2.615 REFERRAL REQUIREMENTS (1) The notification requirement of a referral to the Office of Dispute Resolution ODR by the department is covered provided for in 15-1-211, MCA.
(2) Referrals by the customer to the Office of Dispute Resolution a person or other entity to the ODR shall be submitted in writing and shall indicate the issues in dispute.
(3) The Office of Dispute Resolution ODR shall notify the appropriate division within the department that a referral has been received.
AUTH: 15-1-201, 15-1-211, MCA
IMP: 15-1-211, MCA
REASONABLE NECESSITY: In accordance with 2-4-314, MCA, the department conducted a biennial review of its administrative rules and proposes amending ARM 42.2.615 to change a reference to "the customer" to "a person or entity," for consistency with statute and other department rules. The department further proposes to incorporate the commonly referenced acronym ODR into the rule language.
42.2.616 DISCRETION AS TO FORMALITY OF PROCEDURES (1) The department recognizes that a wide array of parties appears appear before the agency in connection with disputes to resolve. They These disputes range from large corporations employing professional tax counsel to individuals appearing on their own behalf contesting comparatively minimal amounts of tax liabilities, violation penalties, etc and other such matters. It is the intent of the agency department to accommodate all such disputes to the greatest extent possible in a manner that is deemed most appropriate for each situation. In particular, the agency seeks to conduct proceedings that are as unintimidating as possible. Persons who are not represented in disputes before the department should not feel apprehensive or dissuaded by procedural complexities, legalistic terms, or bewildering formalities.
(2) The hearing examiner, in consultation with the parties, will evaluate the circumstances and complexity level of each dispute being presented and use his or her discretion to determine the most appropriate level of formality and procedures procedure to follow appropriate for each dispute. For example:
(2)(a) In in disputes where persons or other entities are not represented a party is representing him or herself and are disputing smaller amounts of potential liability, it is understood that far less formal informal procedures may be used. determined to be the most appropriate to follow; or
(3)(b) In in disputes where both parties are represented by counsel, applying rules of evidence and civil procedure, as described or referred to in this chapter, may be determined to be the most appropriate to follow to provide the necessary level of structure to the process may be entirely warranted.
(3) To the extent the department's rules do not provide for or specify procedures, or where necessary to supplement the rules, the Montana Administrative Procedure Act, Montana Rules of Civil Procedure, Montana Uniform District Court Rules, and/or Montana Rules of Evidence may be utilized to the extent that they clarify fair procedures, expedite determinations, and assist in the adjudication of rights, duties, or privileges of parties.
AUTH: 15-1-201, 15-1-211, MCA
IMP: 15-1-211, MCA
REASONABLE NECESSITY: In accordance with 2-4-314, MCA, the department conducted a biennial review of its administrative rules and proposes amending ARM 42.2.616 to improve clarity and add more detail.
The department further proposes adding a new section to address an issue that has historically caused the ODR and the parties involved some concern regarding scheduling and case delays in some instances. For example, in complex tax matters, additional procedural requirements often become necessary. The proposed amendments to the existing rule language and the addition of the new language in (3) are intended to provide an explanation for any additional processes or procedures that may need to be used to best serve all parties involved in an effort to resolve a dispute.
42.2.617 INITIAL CONFERENCES (1) Following the Office of Dispute Resolution's ODR's receipt of a person's or other entity's request for appeal, in any dispute, a hearing examiner assigned to the case shall schedule an initial conference will. The conference shall be scheduled as soon as practicable to take place during regular business hours.
(2) Parties may participate at the initial conference either in person on his or her own behalf or through representatives, employees, or agents, as long as a requisite notice of appearance has been filed from by an attorney or a written authorization to represent a party Power of Attorney form designating representation has been submitted from any other representative by the party of record.
(2)(3) Written notice of the initial conference shall be given at least 10 days prior to the date of the initial conference unless the parties waive notice. The initial conference may be conducted by telephone, in person, or by other means agreeable to the parties with the taxpayer and/or their representative.
(3) Any issue may be settled at the initial conference, including referring the dispute to mediation if both parties agree. In the course of the conference, the hearing examiner may take any appropriate action to settle, compromise, or reduce a deficiency subject to approval by the director or the director's designee. If the dispute cannot be settled at the conference, the hearing examiner shall set a time and date for subsequent mediation or a hearing which is as mutually satisfactory as possible to all concerned.
(4) Any discovery for the hearing may be discussed and the terms agreed upon at the initial conference. At the initial conference, the hearing examiner will discuss the options for proceeding with an appeal before the ODR. The options generally entail proceeding to a decision based on a hearing, proceeding to a decision based on the record, and/or participating in mediation. The hearing examiner shall set a time and date for subsequent mediation, or hearing, which is as mutually satisfactory as possible to all concerned.
(5) Once a hearing or mediation has been scheduled, the hearing examiner will coordinate with the parties to schedule other deadlines as needed, such as:
(a) discovery and exhibit exchanges;
(b) motion deadlines; and/or
(c) other documentation or briefing submission deadlines.
(6) Either party may request a continuance of a scheduled matter. The party seeking the continuance shall indicate whether the request is opposed or unopposed.
(5)(7) A party must exhaust their his or her administrative remedies, whether by mediation or a hearing decision, prior to further appealing a matter to the next level. The parties may jointly stipulate to waiving a hearing waive a written determination by the ODR in their matter.
(6)(8) A record may not be kept of the initial conference. All such conference proceedings Specific fact-related or substantive matters that may be discussed at the initial conference are considered confidential and privileged. Procedural matters discussed during the initial conference are not considered confidential. Any matters raised do not constitute admissions against interest of any party participating in the conference.
(7)(9) The hearing examiner conducting the initial conference shall not be the one presiding over the formal hearing if mediation occurs assigned to the matter shall preside over any hearing and/or issue the written determination adjudicating the matter. If mediation is requested, an ODR hearing examiner who is not assigned to adjudicate the matter, shall conduct the mediation.
(8) remains the same but is renumbered (10).
AUTH: 15-1-201, 15-1-211, MCA
IMP: 15-1-211, MCA
REASONABLE NECESSITY: In accordance with 2-4-314, MCA, the department conducted a biennial review of its administrative rules and proposes amending ARM 42.2.617 to provide better guidance regarding the process for the initial conference and the mediation process.
The proposed amendments are intended to make it clear that a hearing examiner who originally presides over a particular matter would not also mediate the same matter. The proposed amendments will also add the distinction that while the procedural portion of an initial conference is not confidential, in some instances substantive subject matter may be raised during the initial conference and that portion of the conference would be considered confidential and privileged.
42.2.618 MEDIATION PROCEDURES (1) The resolution of any matter in connection with a dispute may be pursued through mediation with the agreement of all parties.
(2) Mediation is voluntary. No person, other entity, or the department is required to participate in any given case except by voluntary agreement. The mediation process is informal, and no record is made.
(2)(3) Mediation may be requested at the initial conference or at any time during the proceedings at the agreement of both parties. If both parties agree, mediation may also occur during the initial conference, with the understanding among the parties that if resolution is not reached, then the hearing examiner shall transfer the case to a different hearing examiner.
(a)(4) The mediator may either be a hearing examiner from the Office of Dispute Resolution ODR, or a mediator from outside the department. The mediator and shall be chosen selected with the consent of both parties.
(b)(5) If an outside mediator is selected, the cost of the mediator shall be paid for by the "person" or "other entity" as defined in ARM 42.2.613 person or other entity requesting the outside mediator, unless the parties have agreed to some other cost-sharing provision.
(6) The mediator does not have authority to enter any decision on the merits of the issues in dispute or to impose, in any way, a settlement upon the parties. The parties control the identification of the issues submitted and the type of resolution to be agreed upon. The mediator may conduct joint or separate meetings with the parties.
(3) remains the same, but is renumbered (7).
(8) Matters raised in mediation are privileged, private, and confidential. The following includes matters that cannot be disclosed by either party with respect to a settlement:
(a) views expressed or suggested by a party with respect to a possible settlement;
(b) admissions made by any party;
(c) statements made or views expressed by any party, witness, the mediator, or any other person privy to the process; or
(d) the fact that another party did or did not indicate a willingness to accept a proposal for settlement.
(4)(9) If mediation produces a settlement agreement the resolves the dispute, a written agreement documenting the agreed-to resolution shall be prepared by the parties and if necessary, with the assistance of the mediator if necessary. The settlement shall be signed by the parties and the mediator and it shall be filed with the director or director's designee for approval. A written agreement signed by all parties to the agreement is not privileged or confidential and may be admissible as evidence, as set forth in 26-1-813, MCA.
(5)(10) If mediation does not resolve all issues in a dispute, the parties shall prepare a stipulation that identifies the issues resolved and those that still remain in dispute. For the issues remaining unresolved, a hearing shall may be scheduled before a another hearing examiner unless the parties have agreed to move the remaining issues to the next level of appeal.
AUTH: 15-1-201, 15-1-211, MCA
IMP: 15-1-211, MCA
REASONABLE NECESSITY: In accordance with 2-4-314, MCA, the department conducted a biennial review of its administrative rules and proposes amending ARM 42.2.618 to add more detail to the language to improve understanding of the mediation process.
42.2.619 HEARING PROCEDURES (1) Except as provided herein, hearings shall be conducted in Helena, Montana, during regular business hours.
(2) The location for hearings pertaining to liquor licensing matters are is governed by ARM 42.12.108.
(3) Upon request by either party and agreed to by both parties, hearings may be telephonic or conducted by video conference. Such requests will be granted unless the hearing If the hearing examiner determines that telephonic or video conference participation may unfairly prejudice the rights of any party, the hearing will be conducted in person. If, however, telephonic or video conference participation is requested approved, the hearing examiner will place the call at the designated time to whatever the telephone number is or video conference numbers provided by the person or other entity parties.
(4) Upon a showing of compelling circumstances by either party, the hearings officer hearing examiner may order a hearing to be conducted at a location other than Helena, Montana.
(5) remains the same.
(6) Either party may request a continuance of a scheduled matter. The party seeking the continuance shall indicate whether the request is opposed or unopposed. If the request for continuance is contested, the requesting party shall provide the reason or reasons for the request for a continuance.
(6)(7) A party may be represented by legal counsel at the hearing, and/or at every any stage of adjudication. Legal counsel must enter a notice of appearance with the department prior to representation before the hearing examiner.
(8) However, failure Failure to obtain legal representation cannot may not be cited as grounds for complaint at a later stage in the adjudicative process or for relief on appeal from an adverse decision.
(a) Legal counsel must enter a notice of appearance.
(b) Any representative other than legal counsel must submit a written, signed statement authorizing the representative to act on the party's behalf.
(9) If a person or other entity chooses to be represented by someone other than legal counsel at the hearing and/or adjudication stages, the person or other entity must first submit a signed Power of Attorney form to the department that authorizes their representative to act on the party's behalf.
(c)(10) If a person or other entity is represented by legal counsel or other representative, All all documents and information pertaining to the dispute will be directed to the party's representative. They The information may be transmitted by facsimile number, e-mail address, or other electronic means, if provided such transmission does not breach meets the department's confidentiality requirements. Otherwise, documents will be mailed to or served upon the representative's address as shown in the original filing.
(7)(11) Hearing proceedings shall be conducted, at all times, with due regard for the confidentiality requirements imposed by 15-30-303, 15-31-511, MCA, and any other confidentiality requirements currently set forth in Title 15, MCA, or at any future time the Montana Code Annotated.
(8) remains the same but is renumbered (12).
AUTH: 15-1-201, 15-1-211, MCA
IMP: 15-1-211, 15-30-2618, 15-31-511, MCA
REASONABLE NECESSITY: In accordance with 2-4-314, MCA, the department conducted a biennial review of its administrative rules and proposes amending ARM 42.2.619 to expand the language to provide better detail regarding the hearing process. The department further proposes amending the rule to more generally reference the confidentiality requirements in Montana's laws and to add additional implementing statutes.
42.2.620 INFORMATION OFFERED IN HEARINGS (1) The hearing examiner shall have the discretion to impose rules of civil procedure and/or rules of evidence as deemed necessary. Imposition of any rules governing hearings shall be done by written order.
(2) remains the same.
(3) At the discretion of the hearing examiner, or upon stipulation of the parties, the parties may be required to reduce their testimony to writing and to pre-file the testimony.
(a)(4) Pre-filed testimony may be placed in the record without being read into the record at a hearing if the opposing parties have had reasonable access to the testimony before it is presented.
(b)(5) If a party intends to question a witness on pre-filed testimony, that party must file a notice of intent to do so within a time frame agreed upon by the parties, with consideration for affording the opposing party an opportunity to cross-examine.
(4)(6) The hearing examiner shall rule and sign orders on matters concerning the evidentiary and procedural conduct of the hearing.
(5)(7) Any party appearing at a hearing may submit a written statement addressing factual or legal issues, including cites citation of legal authority, if deemed necessary by the hearing examiner for a full and informed consideration of all matters.
AUTH: 15-1-201, 15-1-211, MCA
IMP: 15-1-211, MCA
REASONABLE NECESSITY: In accordance with 2-4-314, MCA, the department conducted a biennial review of its administrative rules and proposes amending ARM 42.2.620 to remove obsolete language and make grammatical corrections.
42.2.621 FINAL AGENCY DECISION (FAD) AND APPEAL (1) In accordance with the authority of the director as provided in 2-15-112, MCA, the director delegates the authority to issue Final Agency Decisions (FAD) FADs to the Office of Dispute Resolution (ODR) ODR for all tax matters except liquor license violations, revocations, and lapses.
(2) For liquor licensing matters, the director delegates the authority to issue FADs in liquor licensing protests to the ODR and retains the authority to issue FADs in all other liquor licensing matters.
(2)(3) The delegation to issue a FAD applies only to matters referred to the ODR and not excepted in (1)(2).
(3) remains the same, but is renumbered (4).
(4)(5) A tax FAD issued by the hearing examiner shall may be appealed to the State Tax Appeal Board (STAB) as provided in 15-2-302, MCA.
(5)(6) If a person or other entity receives an adverse agency decision FAD in a tax dispute, they shall have 30 days to submit an appeal from such decision to the State Tax Appeal Board STAB.
(6)(7) If no decision is rendered by the end of the 180-day period specified in 15-1-211, MCA, and ARM 42.2.616, the department shall issue a determination to the taxpayer person or other entity. The determination shall inform them the person or other entity that the 180-day term has run without a decision and that they are therefore entitled to carry their appeal forward. The person or other entity shall then have 30 days to file a complaint with the appropriate reviewing authority.
AUTH: 15-1-201, 15-1-211, 15-1-217, 16-1-303, MCA
IMP: 2-4-621, 2-4-623, 2-4-631, 2-15-112, 2-15-1302, 15-1-211, 15-2-302, 16-1-302, 16-4-411, MCA
REASONABLE NECESSITY: In accordance with 2-4-314, MCA, the department conducted a biennial review of its administrative rules and proposes amending ARM 42.2.621 to revise the language to add detail regarding the final agency decision process for liquor licensing matters, and to make grammatical corrections.
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: Laurie Logan, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-7905; fax (406) 444-3696; or e-mail lalogan@mt.gov and must be received no later than July 15, 2014.
5. Laurie Logan, Department of Revenue, Director's Office, has been designated to preside over and conduct the hearing.
6. 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. A written request may be mailed or delivered to the person in 4 above or faxed to the office at (406) 444-3696, or may be made by completing a request form at any rules hearing held by the Department of Revenue.
7. An electronic copy of this notice is available on the department's web site, revenue.mt.gov. Select the Administrative Rules link under the Other Resources section located in the body of the homepage, and open the Proposal Notices section within. 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.
8. The bill sponsor contact requirements of 2-4-302, MCA, do not apply.
9. With regard to the requirements of 2-4-111, MCA, the department has determined that the amendment of the above-referenced rules will not significantly and directly impact small businesses.
/s/ Laurie Logan /s/ Mike Kadas
LAURIE LOGAN MIKE KADAS
Rule Reviewer Director of Revenue
Certified to the Secretary of State June 2, 2014
