reglab/statecodes huggingface dataset:
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.1 - ORGANIZATIONAL RULE › Subchapter 42.1.1 - Organizational Rule › Rule 42.1.101 - ORGANIZATIONAL RULE

Current through Register Vol. 13, July 5, 2024
(1) Organization of
				the Department of Revenue.
(a) History. The
				Department of Revenue (department) was implemented under the Executive
				Reorganization Act of 1971 by executive order of the Governor on August 9,
				1971.
				2-15-1301,
				MCA.
(b) Divisions. The department
				is organized into a Director's Office and five divisions, each supervised by an
				administrator:
(i) Alcoholic Beverage Control
				Division;
(ii) Business and Income
				Taxes Division;
(iii) Information
				Management and Collections Division;
(iv) Property Assessment Division;
				and
(v) Technology Services
				Division.
(c) Director.
				The director is the chief administrative officer of the department. The
				director is appointed by and serves at the pleasure of the Governor, as set
				forth in
				2-15-1302,
				MCA. The director is responsible for faithfully executing the laws and programs
				delegated to the department within the resources and authority assigned to it.
				The director has authority over all departmental activities and department
				employees.
(d) Deputy Director. The
				deputy director is the staff officer responsible for the management,
				leadership, and oversight of all programs within the Director's Office. The
				deputy director assists the director with general oversight of the department
				and serves as director in the director's absence.
(e) Division Administrator. A division
				administrator is the staff officer responsible for the management, leadership,
				and oversight of all programs within a division. The division administrator
				advises the director and deputy director on matters related to the resource
				management and administration of programs within the division and is
				responsible for policy and program development.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.1 - Procedural Rules › Rule 42.2.101 - MODEL PROCEDURAL RULES

Current through Register Vol. 13, July 5, 2024
(1) The Department
				of Revenue adopts and incorporates by reference the model procedural rules, as
				amended, promulgated by the Attorney General.
(2) The model procedural rules may be found
				in Title 1, chapter 3, of the Administrative Rules of Montana.
15-1-201,
					 16-1-303,
					 16-10-104,
					 16-11-103, MCA; IMP,
					 2-4-201,
					 2-4-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.1 - Procedural Rules › Rule 42.2.102 - INTRODUCTION

Current through Register Vol. 13, July 5, 2024
(1) A person taking or wishing to take a
				particular action may be unsure whether a department rule or statute applies to
				that action. Section
				2-4-501, MCA, provides a person the
				opportunity to petition the department for a declaratory ruling as to the
				applicability of a statute, regulation, or order applicable to a petitioner's
				activity or proposed activity.
15-1-201, MCA; IMP,
					 2-4-501,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.1 - Procedural Rules › Rule 42.2.103 - CONTENT OF PETITION

Current through Register Vol. 13, July 5, 2024
(1) A petition for
				declaratory ruling must be typewritten or printed.
(2) The petition must include:
(a) the name and address of
				petitioner;
(b) detailed statement
				of the facts upon which petitioner requests the department to base its
				declaratory ruling;
(c) sufficient
				facts to show that petitioner will be affected by the requested
				ruling;
(d) the statute, rule or
				order for which petitioner seeks a declaratory ruling;
(e) the questions presented;
(f) propositions of law asserted by
				petitioner;
(g) the specific relief
				requested; and
(h) the name and
				address of any person known by petitioner to be interested in the requested
				declaratory ruling.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.1 - Procedural Rules › Rule 42.2.104 - ACCEPTANCE OR DENIAL OF A PETITION FOR A DECLARATORY RULING

Current through Register Vol. 13, July 5, 2024
(1) Upon receipt of a petition, the
				department will make its best effort to either accept or deny the petition
				within 60 days of receipt of the petition.
(2) If the petition is accepted, the
				department will notify the petitioner of the acceptance and how the department
				intends to proceed regarding the matter.
(3) If for good cause shown, the department
				determines an oral hearing is necessary, the petitioner will be provided notice
				of the date, time, and place for the hearing.
(4) If the department denies a petition for
				declaratory ruling, the department shall mail a copy of the order denying the
				petition to all persons named in the petition.
(5) An order denying a petition must include
				a statement of the grounds for the denial and the petitioner's right to appeal
				the denial for a declaratory ruling within 30 days to the district
				court.
15-1-201, MCA; IMP,
					 2-4-315,
					 2-4-501,
					 2-4-702,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.1 - Procedural Rules › Rule 42.2.105 - RECORD OF DECLARATORY RULING

Current through Register Vol. 13, July 5, 2024
(1) The
				record in a declaratory ruling proceeding shall include:
(a) the petition;
(b) a statement of matters officially
				noticed;
(c) if for good cause
				shown the department has held hearings on the petition, a stenographic record
				of the proceedings when requested by a party; and
(d) the department ruling.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.1 - Procedural Rules › Rule 42.2.106 - EFFECT

Current through Register Vol. 13, July 5, 2024
(1) A declaratory ruling is binding between
				the department and petitioner concerning the set of facts presented in the
				petition.
15-1-201, MCA; IMP,
					 2-4-501,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.1 - Procedural Rules › Rule 42.2.115 - FINAL AGENCY DECISIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-217,
					 16-1-303, MCA; IMP,
					 2-4-621,
					 2-4-623,
					 2-4-631,
					 2-15-112,
					 2-15-1302,
					 15-2-302,
					 16-1-302,
					 16-4-411,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.2 - Administrative Summons › Rule 42.2.201 - RESTRICTION ON USE OF TAXPAYER OR LICENSEE LISTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201,
					 16-1-303,
					 16-10-104,
					 16-11-103, MCA; IMP,
					 2-6-106,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.2 - Administrative Summons › Rule 42.2.202 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to terms found in this
				  subchapter:
(1) "Contact person" means
				the department representative designated to answer questions regarding the
				information contained in the administrative summons.
(2) "Interested person" means the taxpayer to
				whom the summons relates or any other person to whom the records or testimony
				pertains, including a third-party record keeper.
(3) "Records" means books, papers, and other
				data, whether in paper or electronic form.
(4) "Third-party record keeper" means, but is
				not limited to:
(a) an attorney;
(b) an accountant;
(c) a registered agent;
(d) a conservator;
(e) a bank or credit union;
(f) a broker-dealer or investment advisor;
				or
(g) any other person engaged in
				the making or keeping of records involving transactions of other
				individuals.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.2 - Administrative Summons › Rule 42.2.203 - ADMINISTRATIVE SUMMONS

Current through Register Vol. 13, July 5, 2024
(1) Section
				15-1-301, MCA, authorizes the
				department to summon witnesses to appear and give evidence and produce
				documents and records. The statute also provides for taking the depositions of
				witnesses on notice to the interested party if necessary.
(2) The rules in this subchapter govern
				department investigatory actions that may or may not result in a tax assessment
				against a particular taxpayer and do not apply to a disputed matter that has
				been referred to the department's Office of Dispute Resolution as provided in
				ARM 42.2.615.
15-1-201, MCA; IMP,
					 2-4-104,
					 15-1-301,
					 15-1-302,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.2 - Administrative Summons › Rule 42.2.204 - ISSUANCE OF AN ADMINISTRATIVE SUMMONS

Current through Register Vol. 13, July 5, 2024
(1) An
				administrative summons issued under the authority of
				15-1-301, MCA, will be issued by
				the director or the director's designee.
(2) Financial institutions may, at their
				discretion, designate a specific office where service of administrative summons
				may be accepted. If no such designation is made, the department shall serve the
				summons on the financial institution in the city where the department believes
				the requested information may be found.
(3) The summons may require the personal
				appearance and testimony of a person in addition to the production of records,
				or it may require only the production of records.
(4) If the personal appearance and testimony
				of a person is required, the summons will specify the date, time, and place
				where the appearance shall occur.
(5) If only the production of records is
				required, the items must be delivered to the department at the Sam W. Mitchell
				Building, 125 N. Roberts, Helena, Montana 59604, or to the location designated
				on the administrative summons on or before the date and time specified in the
				summons.
(6) The summons will:
(a) to the best of the department's
				knowledge, identify the taxpayer to whom the summons relates or the other
				person to whom the records pertain;
(b) will provide information to enable the
				person summoned to locate the records required under the summons;
(c) identify a contact person;
(d) be personally served as provided in Rule
				45(b) of the Montana Rules of Civil Procedure;
(e) state the fees for appearing, which shall
				be the same amount witnesses are compensated in Montana district court;
				and
(f) include a state warrant
				(check) for one day's witness fee and mileage.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.2 - Administrative Summons › Rule 42.2.205 - PROCESS TO QUASH AN ADMINISTRATIVE SUMMONS

Current through Register Vol. 13, July 5, 2024
(1)
				Interested persons served with notice of an administrative summons may begin a
				proceeding to quash the summons in either the district court in the county in
				which the person resides or in the district court of the first judicial
				district not later than the 20 days after the notice of summons is received by
				the interested person. Notice is deemed given as provided for in Rule 45,
				Montana Rules of Civil Procedure.
(2) If a person begins any such proceeding,
				such person shall mail, by registered or certified mail, a copy of the petition
				to the person summoned and to the department's contact person.
(3) In any proceeding to quash the summons,
				the department may seek compliance with the summons.
(4) If no proceeding to quash is brought
				within the period proscribed in (1), the interested person may not interfere
				with the voluntary giving of testimony or disclosure of records sought in the
				department's summons. Failing to initiate such a proceeding to quash, however,
				does not prohibit an interested person from intervening in a subsequent action
				brought by the department to enforce the summons.
15-1-201,
					 25-5-103, MCA; IMP,
					 15-1-301,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.2 - Administrative Summons › Rule 42.2.206 - PROCESS TO INTERVENE

Current through Register Vol. 13, July 5, 2024
(1) An interested
				person may attend a deposition and may intervene in any proceeding the
				department initiates to enforce the summons and such person is bound by the
				decision in such proceeding whether or not the person intervenes.
(2) Any person entitled to notice of a
				summons may begin a proceeding to intervene in either the district court in the
				county in which the person resides or in the district court of the First
				Judicial District not later than 20 days after the notice of administrative
				summons is received. Notice is deemed given as provided for in Rule 45, Montana
				Rules of Civil Procedure.
(3) If a
				person intervenes, the person shall mail, by registered or certified mail, a
				copy of the petition to the person summoned and to the department's contact
				person. In any proceeding to intervene, the department may seek to compel
				compliance with the summons.
15-1-201,
					 25-5-103, MCA; IMP,
					 15-1-301,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.2 - Administrative Summons › Rule 42.2.207 - ENFORCEMENT OF ADMINISTRATIVE SUMMONS

Current through Register Vol. 13, July 5, 2024
(1) In
				case of disobedience of any summons issued and served under the rules of this
				subchapter or of the refusal of any witness to testify as to any material
				matter with regard to which the witness may be interrogated in a proceeding
				before the department, the department will apply to a district court in the
				state for an order to compel compliance with the summons or the giving of
				testimony.
(2) If another method of
				summons enforcement or compelling testimony is provided by statute, the
				department may use it as an alternative to the methods provided for in the
				rules of this subchapter.
(3) If
				the department initiates an action to enforce a summons, the department will,
				within three days after initiating the enforcement action, notify the summoned
				person and any person identified in the summons of the pending
				action.
15-1-201, MCA; IMP,
					 2-4-104,
					 15-1-302,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.3 - Public Participation and Penalty and Interest › Rule 42.2.301 - OPEN MEETINGS

Current through Register Vol. 13, July 5, 2024
(1) All meetings of
				the department shall be open to the public subject to the provisions of
				2-3-203, MCA.
15-1-201,
					 16-1-303,
					 16-10-104,
					 16-11-103, MCA; IMP,
					 2-3-203,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.3 - Public Participation and Penalty and Interest › Rule 42.2.302 - REQUESTS FOR INFORMATION

Current through Register Vol. 13, July 5, 2024
(1) Citizens
				desiring information about anything mentioned in these rules or about anything
				concerning the department and public participation should contact the
				Department of Revenue, P.O. Box 5805, Helena, Montana 59604-5805, or visit the
				department's Internet web site at revenue.mt.gov.
15-1-201,
					 16-1-303,
					 16-10-104,
					 16-11-103, MCA; IMP,
					 2-3-101,
					 2-3-103,
					 2-3-111,
					 15-1-201,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.3 - Public Participation and Penalty and Interest › Rule 42.2.303 - APPOINTMENTS WITH DIRECTOR, DEPUTY DIRECTOR, OR DIVISION ADMINISTRATORS

Current through Register Vol. 13, July 5, 2024
(1) Any individual
				or group of individuals may make appointments to meet with the director, the
				deputy director, or division administrators regarding any matter of concern to
				those individuals and under the responsibility of the department. Such
				appointments may be made by contacting the Department of Revenue, P.O. Box
				5805, Helena, Montana 59604-5805, telephone 444-6900, or toll-free outside of
				Helena (866) 859-2254.
AUTH:
					 15-1-201,
					 16-1-303,
					 16-10-104,
					 16-11-103, MCA; IMP:
					 2-3-101,
					 2-3-103,
					 2-3-111,
					 15-1-201,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.3 - Public Participation and Penalty and Interest › Rule 42.2.305 - AVAILABILITY AND RETENTION OF TAXPAYER RECORDS

Current through Register Vol. 13, July 5, 2024
(1) Unless otherwise provided by law, all
				taxpayers who are required to maintain records shall make such records
				available to the department during normal business hours. In this regard, the
				department, or its duly authorized agents, may enter any office or other area
				where the provider maintains business records to examine the records and other
				supporting data from which the tax returns were prepared. These audits may be
				conducted at the same time as audits are conducted for other state
				taxes.
(2) Records and other
				supporting data used to prepare the tax returns must be maintained for a period
				of five years from the due date of the return or five years from the date of
				payment, whichever is later.
10-4-203,
					 10-4-212,
					 15-1-201,
					 15-53-155,
					 15-60-104,
					 16-10-104,
					 16-11-103, MCA; IMP,
					 10-4-203,
					 10-4-207,
					 10-4-212,
					 15-53-150,
					 16-11-118,
					 16-11-202,
					 16-11-203,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.3 - Public Participation and Penalty and Interest › Rule 42.2.306 - PENALTY AND INTEREST (Repealed)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 15-1-216,
					 16-10-104,
					 16-11-103, MCA IMP:
					 15-1-206,
					 15-1-207,
					 15-1-216,
					 15-1-701,
					 15-1-708,
					 15-30-2512,
					 16-1-409,
					 16-1-411,
					 16-11-143,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.3 - Public Participation and Penalty and Interest › Rule 42.2.307 - ACCOUNTING METHODS

Current through Register Vol. 13, July 5, 2024
(1) The taxpayer's
				method of accounting must be the method of accounting for federal income tax
				purposes. If the taxpayer's accounting method is changed for federal income tax
				purposes, the accounting method for Montana income tax purposes is
				automatically changed to reflect the same method.
(2) Acceptable accounting methods include the
				cash basis, accrual method, a hybrid of the cash and accrual methods, or any
				other method permitted under section 446 of the IRC.
15-30-2620,
					 15-31-501, MCA; IMP,
					 15-30-2101,
					 15-30-2111,
					 15-31-113,
					 15-31-114,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.3 - Public Participation and Penalty and Interest › Rule 42.2.309 - VOLUNTARY DISCLOSURE (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201,
					 15-1-211,
					 15-30-305, MCA; IMP,
					 15-1-206,
					 15-30-101,
					 15-30-105,
					 15-30-142,
					 15-30-304,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.3 - Public Participation and Penalty and Interest › Rule 42.2.310 - VOLUNTARY DISCLOSURE PROGRAM FOR NONFILING TAXPAYERS

Current through Register Vol. 13, July 5, 2024
(1) The voluntary disclosure program allows
				qualified entities and individuals, and qualified shareholders, and partners of
				qualified pass-through entities to disclose their tax liabilities voluntarily
				and settle their tax obligations in a voluntary disclosure agreement. Affected
				taxpayers may contact the department directly as provided for in (3) or use the
				services of the Multistate Tax Commission's National Nexus Program. The
				department encourages those qualified entities, qualified shareholders, and
				qualified partners with a need to come into compliance with multiple states or
				other jurisdictions to use the services of the National Nexus Program to
				resolve their compliance issues. The National Nexus Program provides a single
				point of contact and substantially uniform procedures. Information regarding
				the National Nexus Program can be found at
www.mtc.gov
.
(a) If
				a taxpayer contacts the department directly, the department will not enter into
				a voluntary disclosure agreement on terms more favorable than the terms the
				taxpayer would have entered into through the services of the National Nexus
				Program.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.3 - Public Participation and Penalty and Interest › Rule 42.2.311 - PUBLIC PARTICIPATION

Current through Register Vol. 13, July 5, 2024
(1) Public
				participation is encouraged and assisted to the fullest extent practicable.
				Participation must be consistent with other requirements of state law and the
				rights and requirements of personal privacy. The major objectives of such
				participation include:
(a) greater
				responsiveness of governmental actions to public concerns and priorities;
				and
(b) improved public
				understanding of official programs and actions.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.3 - Public Participation and Penalty and Interest › Rule 42.2.312 - ACTIONS CONSIDERED TO BE OF SIGNIFICANT PUBLIC INTEREST

Current through Register Vol. 13, July 5, 2024
(1) The following will be considered action
				of significant public interest to require notice and opportunity for public
				participation in the decision-making process:
(a) the adoption, amendment, or repeal of any
				regulation, standard, or statement of general applicability that implements,
				interprets, or prescribes law or policy, or practice requirements of the
				department; or
(b) the granting or
				denying of a license for which a hearing is required under provisions of
				Montana law.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.3 - Public Participation and Penalty and Interest › Rule 42.2.313 - NOTICE AND MEANS FOR PUBLIC PARTICIPATION

Current through Register Vol. 13, July 5, 2024
(1)
				If it is determined that significant public interest is involved, one or more
				of the following steps, as applicable, shall be taken to assist public
				participation in the decision-making process:
(a) a proceeding or hearing is held in
				compliance with the provisions of Montana Administrative Procedure Act, Title
				2, chapter 4, MCA;
(b) a public
				hearing, after appropriate notice is given, is held pursuant to any other
				provision of state law or a local ordinance or regulation;
(c) a news release, legal advertisement, or
				other method of publication will be given to news media within the area to be
				affected which shall include the name of a person within the department most
				familiar with the proposed action, that person's address, and a telephone
				number where interested persons may submit their data, views, or arguments,
				orally or in written form, concerning the proposed action.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.3 - Public Participation and Penalty and Interest › Rule 42.2.316 - ALTERNATIVE COUNTY BUSINESS OFFICE HOURS (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 2-16-117,
					 15-1-201,
					 MCA IMP:
					 2-16-117,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.3 - Public Participation and Penalty and Interest › Rule 42.2.320 - INTEGRATED REVENUE INFORMATION SYSTEM (IRIS) ADMINISTRATIVE FEE (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-141, MCA; IMP,
					 15-1-141,
					 17-5-2001,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.3 - Public Participation and Penalty and Interest › Rule 42.2.321 - DEPARTMENT PROGRAMS RELATED TO PUBLIC PARTICIPATION

Current through Register Vol. 13, July 5, 2024
(1) The department shall develop procedures
				that outline the elements stated in ARM
				42.2.322 through
				42.2.325. The exact mechanism and
				extent of activity may vary in relation to available resources, public
				response, and the nature of issues involved.
2-4-201,
					 15-1-201,
					 16-1-303,
					 16-10-104,
					 16-11-103, MCA; IMP,
					 2-3-101,
					 2-3-102,
					 2-3-103,
					 2-3-104,
					 2-3-105,
					 2-3-111,
					 2-3-112,
					 2-3-113,
					 2-3-114,
					 2-4-201,
					 15-1-201,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.3 - Public Participation and Penalty and Interest › Rule 42.2.322 - INFORMATIONAL MATERIALS

Current through Register Vol. 13, July 5, 2024
(1) To assist the
				public in participating in the department's decision-making process, the
				department shall provide continuing policy, program, and technical information
				at the earliest practicable times and at places easily accessible to interested
				or affected persons and organizations. News releases and other publications may
				be used for this purpose as well as informational discussions and meetings with
				interested citizens' groups. Special effort shall be made to summarize complex
				technical materials for public and media use.
2-4-201,
					 15-1-201,
					 16-1-303,
					 16-10-104,
					 16-11-103, MCA; IMP,
					 2-3-101,
					 2-3-102,
					 2-3-103,
					 2-3-104,
					 2-3-105,
					 2-3-111,
					 2-3-112,
					 2-3-113,
					 2-3-114,
					 2-4-201,
					 15-1-201,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.3 - Public Participation and Penalty and Interest › Rule 42.2.323 - PUBLIC ASSISTANCE

Current through Register Vol. 13, July 5, 2024
(1) The department
				shall develop procedures for providing technical and informational assistance
				to concerned groups and individuals.
2-4-201,
					 15-1-201,
					 16-1-303,
					 16-10-104,
					 16-11-103, MCA; IMP,
					 2-3-101,
					 2-3-102,
					 2-3-103,
					 2-3-104,
					 2-3-105,
					 2-3-111,
					 2-3-112,
					 2-3-113,
					 2-3-114,
					 2-4-201,
					 15-1-201,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.3 - Public Participation and Penalty and Interest › Rule 42.2.324 - NOTIFICATION OF INTERESTED PERSONS

Current through Register Vol. 13, July 5, 2024
(1) The
				department shall maintain lists of interested persons and organizations who
				request information such as the information listed in ARM
				42.2.322. This shall be in
				addition to the lists required by the Montana Administrative Procedure
				Act.
(2) Additionally, the
				department shall notify interested persons of public hearings or other
				decision-making proceedings prior to the decision-making and, wherever
				possible, shall supplement this notification with informal notice to all
				interested persons or groups having requested advance notice.
2-4-201,
					 15-1-201,
					 16-1-303,
					 16-10-104,
					 16-11-103, MCA; IMP,
					 2-3-101,
					 2-3-102,
					 2-3-103,
					 2-3-104,
					 2-3-105,
					 2-3-111,
					 2-3-112,
					 2-3-113,
					 2-3-114,
					 2-4-201,
					 15-1-201,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.3 - Public Participation and Penalty and Interest › Rule 42.2.325 - ACCESS TO INFORMATION

Current through Register Vol. 13, July 5, 2024
(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 3, 2013.
(2) All requests for confidential tax returns
				or tax return information submitted by someone other than the taxpayer or an
				authorized agent of the taxpayer must be made to the department in writing
				directed to:
Department of Revenue
Director's Security 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 revenue.mt.gov. The department
				will also accept a fully executed Federal Form 2848, Power of Attorney and
				Declaration of Representative.
(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's Security Office will respond in
				writing denying 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.
(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 obey an
				order to provide the information according to a final judicial order.
AUTH:
					 2-4-201,
					 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,
					 2-3-101,
					 2-3-102,
					 2-3-103,
					 2-3-104,
					 2-3-105,
					 2-3-111,
					 2-3-112,
					 2-3-113,
					 2-3-114,
					 2-4-201,
					 2-6-1003,
					 2-6-1006,
					 2-6-1009,
					 2-6-1017,
					 15-1-106,
					 15-7-308,
					 15-7-310,
					 15-30-2618,
					 15-31-511,
					 15-38-109,
					 15-68-815,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.3 - Public Participation and Penalty and Interest › Rule 42.2.326 - RULEMAKING (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201,
					 16-1-303,
					 16-10-104,
					 16-11-103, MCA; IMP, Title 2,
					 chapter 3, part 1, MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.3 - Public Participation and Penalty and Interest › Rule 42.2.327 - OTHER MEASURES (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201,
					 16-1-303,
					 16-10-104,
					 16-11-103, MCA; IMP, Title 2,
					 chapter 3, part 1, MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.3 - Public Participation and Penalty and Interest › Rule 42.2.328 - NONDISCLOSURE OF PROPERTY RECORD INFORMATION

Current through Register Vol. 13, July 5, 2024
(1) Information
				obtained and records prepared in the course of property tax administration in
				Montana are available to the public, including the property owner's name. An
				individual who is at risk of physical harm or to their personal safety may have
				a reasonable expectation of privacy. A qualified property owner, as defined in
				(2), may request that the department not display the name of the owner on the
				department's web applications upon demonstrating that the right of the
				individual's privacy clearly exceeds the public's right to access property
				records.
(2) A "qualified property
				owner," for the purposes of this rule, means an individual who:
(a) owns real property that is displayed on
				the department's online web applications; and
(b) can demonstrate that their name, if
				published with the property record, will create a risk of physical harm or a
				threat to the safety of the individual.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.4 - Tax Certificates › Rule 42.2.401 - SMALL BUSINESS LIABILITY FUNDS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.15.526
15-30-305,
					 15-31-501, MCA; IMP,
					 15-30-107,
					 15-30-127,
					 15-31-117,
					 15-31-118,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.4 - Tax Certificates › Rule 42.2.402 - TAX CERTIFICATES - REQUIREMENTS

Current through Register Vol. 13, July 5, 2024
(1) The
				department may issue a tax certificate, referred to as a "Title 15
				Certificate," to a domestic corporation or limited liability company (LLC) that
				has been involuntarily dissolved by the Montana Secretary of State (MSOS) if
				the business has filed all required tax returns and reports and has paid all
				taxes, including interest and penalties, owed by the entity. Effective May 6,
				2011, an LLC that has only one member and has not elected to be taxed as a
				corporation is not required to provide a Title 15 certificate from the
				department to be reinstated under
				35-8-912, MCA.
(2) The department may issue a tax
				certificate, referred to as a "Dissolution/Withdrawal Certificate" to a
				domestic C or S corporation that wishes to voluntarily dissolve, and to a
				foreign C or S corporation and LLC that wishes to voluntarily withdraw, if the
				business has filed all required tax returns and reports and has paid all taxes,
				including interest and penalties, up to the date of the request.
(3) The department may issue a tax
				certificate, referred to as a "Tax Clearance Certificate" to a domestic C or S
				corporation that has completed its dissolution or to a foreign C or S
				corporation that has completed its withdrawal, verifying that the corporation
				has filed all applicable returns, including a final return, and that all taxes
				owed by the corporation, including interest and penalties, have been paid
				through and including the corporation's final year of existence in
				Montana.
(4) The department will
				issue a tax certificate, referred to as a "Reviver Certificate" to a domestic C
				corporation whose corporate powers have been suspended or to a foreign C
				corporation whose right to do intrastate business in the state has been
				forfeited as provided in
				15-31-523, MCA, for failure to
				file a corporation license tax return or to pay a corporation license tax and
				that is seeking to be relieved from the suspension or forfeiture as follows:
(a) if the application for relief from the
				suspension or forfeiture is made within one year or less after the date of the
				suspension or forfeiture and if the suspension was made because the corporation
				failed to file a required corporation license tax return, then the department
				will issue the certificate if the corporation has filed the required return and
				paid any associated tax, interest and penalties; or
(b) if the application for relief from the
				suspension or forfeiture is made within one year or less after the date of the
				suspension or forfeiture and if the suspension was made because the corporation
				failed to pay all or any part of its corporation license tax liability, then
				the department will issue the certificate if the corporation has paid the tax,
				interest and penalties.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.5 - Partial Payments, Penalties, Interest, and Collection › Rule 42.2.501 - APPLICATION OF PARTIAL PAYMENTS

Current through Register Vol. 13, July 5, 2024
(1) Partial
				payments that are received by the department for payment of a tax liability and
				a collection service fee, if any, must be applied proportionately between the
				tax liability and the collection service fee. Payment of the tax liability is
				applied in the order of tax, penalty, and then interest.
(2) Partial payments for a customer's tax
				liability shall be applied as directed by the customer as to account type,
				period, or order to apply.
(3) If
				customer direction is not provided, the payment will be applied in full to the
				oldest period first in the following order:
(a) first to tax (dollar for dollar until
				satisfied);
(b) then to penalty (if
				due); and
(c) then to interest (if
				due).
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.5 - Partial Payments, Penalties, Interest, and Collection › Rule 42.2.503 - JEOPARDY ASSESSMENT AND EMERGENCY EXECUTION

Current through Register Vol. 13, July 5, 2024
(1) If the
				department finds the assessment or collection of a deficiency will be
				jeopardized by delay and a deficiency notice has not been issued, the
				deficiency, penalty, and accrued interest become immediately due and payable on
				the date the department mails the taxpayer a written notice:
(a) of its finding that assessment or
				collection of the deficiency will be jeopardized by delay and its basis for
				making the finding;
(b) of the
				amount of deficiency, penalty, and accrued interest (the Notice of Assessment
				(NOA));
(c) that immediate payment
				of the deficiency, penalty and interest is demanded;
(d) that the department may immediately
				commence collection proceedings, including issuing a Warrant for
				Distraint;
(e) that if the taxpayer
				does not file a written objection to the amount of the NOA or a Request for
				Informal Review Form (APLS101F) with the department within 30 days of the date
				of the notice, the assessment becomes final and may not be appealed to the
				state tax appeal board; and
(f)
				that while filing the objection or request as provided in (1)(e) will not stop
				or delay collection proceedings, including issuing a Warrant for Distraint, if
				the taxpayer files the objection or request and it is subsequently determined
				in the department dispute resolution proceedings or on subsequent appeal that
				the amount of tax collected is in excess of the amount due, the amount of the
				overpayment will be credited against any income tax, penalty, or interest then
				due from the taxpayer and the balance of the excess refunded to the taxpayer as
				provided in
				15-30-2609 and
				15-31-531, MCA..
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.5 - Partial Payments, Penalties, Interest, and Collection › Rule 42.2.504 - OTHER PENALTIES - LATE PAY, FAILURE TO FILE, FRAUDULENT AND FRIVOLOUS

Current through Register Vol. 13, July 5, 2024
(1) Applicable late
				pay penalties must be calculated as set forth in
				15-1-216, MCA.
(2) The penalty for purposely failing to file
				a return or to pay the tax by the due date is set forth in
				15-1-216, MCA.
(3) A taxpayer who files, renders, or signs a
				false or fraudulent return or statement, or who supplies the department with
				false or fraudulent information, is subject to the additional penalties
				described in
				15-1-216, MCA.
(4) A person who files a frivolous return or
				report under Title 15, MCA, is subject to the additional penalties described in
				15-1-216, MCA. Frivolous
				positions, as defined in 26
				U.S.C. 6702, that may apply to provisions of
				Title 15, MCA, can be found on the department's web site at
				revenue.mt.gov/frivolouspositions.
AUTH:
					 15-30-2620, MCA;IMP:
					 15-1-216,
					 15-30-2642,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.5 - Partial Payments, Penalties, Interest, and Collection › Rule 42.2.505 - INTEREST ON UNPAID TAX

Current through Register Vol. 13, July 5, 2024
(1) Unless
				otherwise provided by law, for all taxes, fees, and other assessments imposed
				under Titles 15 and 16, MCA, and administered by the department, interest
				attaches as outlined in
				15-1-216, MCA.
(2) Exclusions to this rule are provided in
				15-1-216, MCA.
(3) In the case where there is unpaid tax for
				a year that is reduced by the carryback of a subsequent year's net operating
				loss, interest on the unpaid tax accrues to the later of:
(a) the due date of the loss year return; or
(b) the date the loss year return
				is actually filed. This limited interest calculation applies only to the unpaid
				tax offset by the net operating loss carryback.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.5 - Partial Payments, Penalties, Interest, and Collection › Rule 42.2.506 - RULELATE FILING PENALTY

Current through Register Vol. 13, July 5, 2024
(1) Applicable late
				filing penalties are calculated at 5 percent of the net tax due for each month
				during which there is a failure to file the return or report. Late filing
				penalties shall:
(a) not exceed an amount up
				to 25 percent of the net tax due; and
(b) not be less than $50.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.5 - Partial Payments, Penalties, Interest, and Collection › Rule 42.2.507 - SUBSTANTIAL UNDERSTATEMENT PENALTY

Current through Register Vol. 13, July 5, 2024
(1) A taxpayer who
				substantially understates tax due is subject to a substantial understatement of
				tax penalty in an amount equal to 20 percent of the understatement.
(2) For individuals, estates, and trusts, the
				penalty does not apply to understatements of tax that are less than or equal to
				$3,000. For understatements larger than $3,000, the penalty applies when the
				understatement exceeds the greater of:
(a) 10
				percent of the tax the taxpayer is required to show on the return; or
(b) $3,000.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.5 - Partial Payments, Penalties, Interest, and Collection › Rule 42.2.508 - ADJUSTMENTS TO PENALTY AND INTEREST

Current through Register Vol. 13, July 5, 2024
(1) Late pay
				penalties will be adjusted based on the corrected amount of tax due that
				results from an amended return, adjustment from an audit, or correction to the
				original return.
(2) The department
				will adjust interest based on the corrected amount of tax due that results from
				an amended return, adjustment from an audit, or correction to the original
				return, unless a decrease in tax due arises from a net operating loss or a tax
				credit.
(3) When there is a change
				to the tax liability that results from an amended return, adjustment from an
				audit, or correction to the original return, no change will be made to the
				underpayment interest penalty as calculated on the original return.
(4) The taxpayer may appeal a penalty
				assessment under the provisions of ARM
				42.2.510 and ARM
				42.2.613 through
				42.2.621.
AUTH:
					 15-30-2620,
					 15-31-501, MCA;IMP:
					 15-1-216,
					 15-1-222,
					 15-30-2602,
					 15-30-2604,
					 15-30-2605,
					 15-31-502,
					 15-31-503,
					 15-31-510,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.5 - Partial Payments, Penalties, Interest, and Collection › Rule 42.2.510 - REVIEW OF NOTICE OF ASSESSMENT (NOA)

Current through Register Vol. 13, July 5, 2024
(1) This
				rule applies to all department actions where a Notice of Assessment (NOA) or
				deficiency assessment, as those terms are defined in ARM
				42.2.304,
				is issued. An NOA does not include centrally assessed appraisal reports and
				centrally assessed assessment notices which are covered by ARM
				42.2.511.
(2) The department will provide notification
				by mailing the NOA to the taxpayer as prescribed in
				15-1-211,
				MCA. Information provided on the NOA shall advise the taxpayer of the
				requirement to file a Request for Informal Review (Form APLS101F) or a written
				objection to the NOA with the department within 45 days from the date of the
				NOA; and that failure to file a written objection within the 45 days shall be
				deemed an admission that the debt stated in the NOA is due and owing.
(a) If the taxpayer agrees with the NOA, the
				matter is resolved upon compliance with, or acceptance of, the terms set forth
				in the NOA.
(b) If the taxpayer
				does not pay or respond to the NOA as required in (2), a letter will be sent to
				the taxpayer requesting payment within 45days of the date of the letter or a
				Warrant for Distraint may be issued pursuant to
				15-1-702,
				MCA.
(c) If payment is received,
				the matter is resolved.
(d) If
				payment is not received, the matter is forwarded to the department's
				Collections Bureau for handling.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.5 - Partial Payments, Penalties, Interest, and Collection › Rule 42.2.511 - REVIEW OF CENTRALLY ASSESSED PROPERTY APPRAISALS

Current through Register Vol. 13, July 5, 2024
(1) This rule
				applies to all centrally assessed property tax appraisals issued by the
				department.
(2) Appraisal reports
				will be mailed to the taxpayer as provided in ARM
				42.22.115. The appraisal report
				shall advise the taxpayer of the requirement to file a Request for Informal
				Review (Form CAB-8) or a written objection to the appraisal report within 15
				days of the date of the appraisal report; and that failure to file a written
				objection within the 15 days shall be deemed an admission that the appraisal is
				correct and final. If the taxpayer agrees with the appraisal, no response is
				required and the department will advise the local department field office and
				the taxpayer by issuing an assessment notice on or before July 1 of the year of
				assessment that the appraisal is final.
(3) Objections to an appraisal report shall
				be sent to the department within 15 days of the date on the appraisal report.
				If the objection is sent by the U.S. Postal Service or by any other generally
				accepted delivery service, the objection must be postmarked within 15 days of
				the date of the appraisal report. If it is sent by e-mail, it must be sent
				within 15 days of the date of the appraisal report. Failure to respond within
				the 15 days shall be deemed an admission that the taxpayer concurs with the
				appraisal as stated in the appraisal report.
(a) Electronic objections will be accepted.
				The e-mail address is provided in the appeal rights section of the appraisal
				report .