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| Montana Administrative Register Notice 42-2-927 | No. 8 04/30/2015 | |
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BEFORE THE DEPARTMENT OF REVENUE OF THE STATE OF MONTANA
TO: All Concerned Persons
1. On June 1, 2015, the Department of Revenue proposes to amend the above-stated rules.
2. The Department of Revenue will make reasonable accommodations for persons with disabilities who wish to participate in this rulemaking process 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 May 18, 2015. 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 e-mail lalogan@mt.gov.
3. GENERAL STATEMENT OF REASONABLE NECESSITY. The department proposes amending ARM 42.3.101 through 42.3.111, 42.3.113, and 42.15.314, to replace outdated authorization and implementing statute numbers with the current statute numbers as recodified. No language amendments are being proposed at this time. Following the 2009 recodification of Title 15, subchapter 30, MCA, the department amended rules that cited to the recodified statutes to update the rules with the new numbers. In a recent review, the department identified 13 rules that were missed in that process. The history sections of the 13 rules still cite to the pre-recodification statute numbers and need to be corrected. Therefore, it is reasonably necessary to amend the rules to update the statute numbers. This general statement of reasonable necessity applies to all of the rules in this notice. A supplemental statement of reasonable necessity is provided for ARM 42.3.113, regarding additional statute corrections proposed for that rule only.
4. The rules as proposed to be amended provide as follows, new matter underlined, deleted matter interlined:
42.3.101 DEFINITIONS The following definitions apply to terms used in this subchapter: (1) through (5) remain the same.
AUTH: 15-1-201, IMP: 15-1-206, 15-1-216,
42.3.102 PURPOSE AND APPLICATION (1) through (8) remain the same.
AUTH: 15-1-201, IMP: 15-1-206, 15-1-216,
42.3.103 WAIVER OF INTEREST ON THE TAX (1) remains the same.
AUTH: 15-1-201, IMP: 15-1-206, 15-1-216,
42.3.104 WAIVER OF PENALTIES OR INTEREST ASSESSED AS THE RESULT OF LITIGATION (1) remains the same.
AUTH: 15-1-201, IMP: 15-1-206, 15-1-216,
42.3.105 REASONABLE CAUSE FOR WAIVER OF PENALTY AND INTEREST ON THE PENALTY (1) through (8) remain the same.
AUTH: 15-1-201, IMP: 15-1-206, 15-1-216,
42.3.106 HARDSHIP AS "REASONABLE CAUSE" (1) through (7) remain the same.
AUTH: 15-1-201, IMP: 15-1-206, 15-1-216,
42.3.107 PROOF OF REASONABLE CAUSE OR LACK OF NEGLECT (1) through (3) remain the same.
AUTH: 15-1-201, IMP: 15-1-206, 15-1-216,
42.3.108 INTEREST ACCRUING TO A COUNTY OR COUNTIES AND PENALTIES (1) remains the same.
AUTH: 15-1-201, IMP: 15-1-206, 15-1-216,
42.3.109 WHEN DECISION TO WAIVE IS MADE (1) remains the same.
AUTH: 15-1-201, IMP: 15-1-206, 15-1-216,
42.3.110 PAYMENT WITH AN NSF CHECK IS NOT CONSIDERED A PAYMENT OF TAXES (1) remains the same.
AUTH: 15-1-201, IMP: 15-1-206, 15-1-216,
42.3.111 CALCULATION OF TIME PERIODS AND FILING DATES (1) through (4) remain the same.
AUTH: 15-1-201, IMP: 15-1-206, 15-1-216,
42.3.113 WAIVER FOR EXTRAORDINARY CIRCUMSTANCES AND IN THE INTEREST OF THE JUST AND EFFICIENT ENFORCEMENT OF THE LAW (1) remains the same.
AUTH: 15-1-201, IMP: 15-1-206, 15-1-216,
REASONABLE NECESSITY: The department further proposes amending ARM 42.3.113 to strike a rulemaking statute that was transferred to another agency in 1991 and no longer applies to the rule, and to include two previously omitted rulemaking statutes that do apply to the rule.
42.15.314 CHANGES IN FEDERAL TAXABLE INCOME (1) through (3) remain the same.
AUTH: IMP: 15-1-216,
5. Concerned persons may submit their data, views, or arguments concerning the proposed action in writing 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 May 29, 2015.
6. If persons who are directly affected by the proposed action wish to express their data, views, or arguments orally or in writing at a public hearing, they must make written request for a hearing and submit this request along with any written comments to Laurie Logan at the above address no later than 5 p.m., May 29, 2015.
7. If the agency receives requests for a public hearing on the proposed action from either 10 percent or 25, whichever is less, of the persons directly affected by the proposed action; from the appropriate administrative rule review committee of the Legislature; from a governmental subdivision or agency; or from an association having not less than 25 members who will be directly affected, a hearing will be held at a later date. Notice of the hearing will be published in the Montana Administrative Register. Ten percent of those directly affected has been determined to be 64,344 persons based on 643,445 individual and corporation income tax filers for tax year 2013.
8. 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 a 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 5 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.
9. An electronic copy of this notice is available on the department's web site at revenue.mt.gov. Select the Administrative Rules link under the Other Resources section located in the body of the homepage and open the Hearing Information/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.
10. The bill sponsor contact requirements of 2-4-302, MCA, do not apply.
11. 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 April 20, 2015 |
A directory of state agencies is available online at http://www.mt.gov/govt/agencylisting.asp.
For questions about the organization of the ARM or this web site, contact sosarm@mt.gov.
