reglab/statecodes huggingface dataset:
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.5 - Partial Payments, Penalties, Interest, and Collection › Rule 42.2.512 - REASONABLE CAUSE

Current through Register Vol. 13, July 5, 2024
(1) "Reasonable
				cause" for waiver of penalty and interest is construed in favor of the
				collection of the penalty and interest.
(2) The exercise of ordinary business care
				and prudence must be determined by the facts of each case. The existence of
				"reasonable cause" will be determined on a case-by-case basis at the discretion
				of the department.
(3) Examples of
				reasonable cause for failure by a taxpayer to file a tax return or report, pay
				a tax on the date required by statute, or reply to a deficiency notice from the
				department include, but are not limited to:
(a) where it can be substantiated that the
				return or reply was mailed (whether or not the envelope bore sufficient
				postage) or electronically filed in time to reach the department in the normal
				course of business, within the legal period (if the due date is a Saturday,
				Sunday, or holiday, the following business day is within the legal
				period);
(b) where it can be
				substantiated that the delay or failure was due to erroneous information given
				the taxpayer by an employee of the department according to the provisions
				provided in the taxpayer bill of rights found in
				15-1-222, MCA;
(c) where the delay was caused by death or
				extended serious illness of the taxpayer;
(d) where the delinquency or delay was due to
				destruction by fire or other casualty of the taxpayer's place of business or
				business records; or
(e) where a
				taxpayer is unable, for reasons beyond the taxpayer's control, to obtain the
				records necessary to determine the amount of tax 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 42.2.513 - PROOF OF REASONABLE CAUSE OR LACK OF NEGLECT

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-1-201,
					 15-1-211,
					 15-23-108, MCA; IMP:
					 15-1-211,
					 15-1-406,
					 15-8-601,
					 15-23-102,
					 15-23-107,
					 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 42.2.520 - COLLECTION OF DELINQUENT TAXES OR OTHER FUNDS THROUGH OFFSET PROCEDURES

Current through Register Vol. 13, July 5, 2024
(1) In order to collect delinquent taxes
				after the time for appeal has expired, the department may direct the offset of
				tax refunds or other funds due the taxpayer from the state except wages subject
				to the provisions of
				25-13-614, MCA, and retirement
				benefits that are exempt from execution.
(2) Contract proceeds subject to offset may
				include wages due the taxpayer. Taxpayers may exclude wages from offset on
				contract proceeds by submitting a claim to the department within 30 days of
				notification of the offset. The claim must set forth the amount of wages and
				include documentation to support the claimed wage exclusion. Should the
				department dispute the claim, the claim and documentation shall be considered a
				request for hearing.
(3) Upon
				determination by the department of a tax refund or other funds owed by the
				state to a delinquent taxpayer, the department may direct the offset of such
				funds by serving notification of the offset to the taxpayer.
(a) The department shall provide notice of
				the right to request a hearing pursuant to the Montana Administrative Procedure
				Act on the matter of the offset action or the department's intent to file a
				claim on behalf of a taxpayer.
(b)
				All tax refunds or other funds subject to offset by the department shall be
				held pending either the expiration of the 30-day notification period, or the
				resolution of the taxpayer's hearing, if requested.
(c) The provisions of (3) and (3)(a) also
				apply to claims for tax refunds submitted on behalf of delinquent taxpayers by
				the department.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.6 - Dispute Resolution › Rule 42.2.601 - UNIFORM TAX REVIEW PROCEDURE - DEFINITIONS - APPLICABILITY DATE (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-1-211,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.6 - Dispute Resolution › Rule 42.2.602 - NOTICE TO TAXPAYER (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-1-211,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.6 - Dispute Resolution › Rule 42.2.603 - TAXPAYER OBJECTIONS TO AUDITOR'S ASSESSMENT OR REFUND DENIAL, OR DENIAL OR WAIVER OF PENALTY AND INTEREST (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-1-211,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.6 - Dispute Resolution › Rule 42.2.604 - CONSEQUENCES OF FAILURE TO OBJECT TO AN ASSESSMENT IN A TIMELY MANNER (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-1-211,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.6 - Dispute Resolution › Rule 42.2.605 - DIVISION ADMINISTRATOR'S DECISION (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-1-211,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.6 - Dispute Resolution › Rule 42.2.606 - TAXPAYER OBJECTION TO DECISION OF THE DIVISION ADMINISTRATOR (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-1-211,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.6 - Dispute Resolution › Rule 42.2.607 - ALTERNATIVE PROCEDURES (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-1-211,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.6 - Dispute Resolution › Rule 42.2.608 - DIRECTOR OF THE DEPARTMENT OF REVENUE'S DECISION (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-1-211,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.6 - Dispute Resolution › Rule 42.2.609 - TAXPAYER APPEALS TO THE STATE TAX APPEAL BOARD (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-1-211,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.6 - Dispute Resolution › Rule 42.2.610 - DIRECTOR INITIATED REVIEW (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-1-211,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.6 - Dispute Resolution › Rule 42.2.611 - SETTLEMENT OF TAX DISPUTES (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-1-211,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.6 - Dispute Resolution › Rule 42.2.612 - DEPARTMENTAL PROCEDURES (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP,
					 15-1-211,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.6 - Dispute Resolution › Rule 42.2.613 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to rules found in this
				  subchapter.
(1) "Administrative Law
				Judge" means, within the context of the department's ODR, the individual who:
(a) adjudicates or mediates a dispute between
				a person or other entity and the department after the dispute has been
				proceeded beyond informal review; and
(b) has general authority to regulate the
				course of appeals.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.6 - Dispute Resolution › Rule 42.2.614 - PURPOSE

Current through Register Vol. 13, July 5, 2024
(1) Section
				15-1-211,
				MCA, requires a uniform dispute review procedure and the establishment of a
				dispute resolution office within the department.
(2) A primary objective of the dispute
				resolution procedure is to make resolving a dispute with the department as
				accessible as possible to parties appearing before the department.
(3) The department's dispute review procedure
				applies to all matters administered by the department except those exempted by
				15-1-211,
				MCA, or other applicable law. Liquor matters and marijuana matters are handled
				pursuant to the Montana Administrative Procedure Act and are not subject to the
				department's dispute review procedure.
(4) A final agency decision must be issued
				within 180 days from the date the notice of referral to ODR is received as
				provided for in
				15-1-211,
				MCA, unless extended by mutual consent of the parties.
(5) Section
				69-8-414,
				MCA, requires the department to issue a final agency decision for uniform
				systems benefits 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.
AUTH:
					 15-1-201,
					 15-1-211,
					 16-12-112,
					 MCA; IMP:
					 15-1-211,
					 16-12-109,
					 16-12-112,
					 69-8-414,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.6 - Dispute Resolution › Rule 42.2.615 - REFERRALS TO ODR

Current through Register Vol. 13, July 5, 2024
(1) Notice of
				referral to the ODR shall be submitted in writing and shall indicate the issues
				in dispute.
(2) Except for liquor
				matters and marijuana matters, as defined in ARM
				42.2.613,
				a person or other entity who has filed an appeal with ODR may, within 30 days
				of filing the appeal, elect to bypass review by that office and file an appeal
				with the state tax appeal board. If the person or other entity elects to bypass
				review by ODR, the determination originally issued by the division will be
				deemed the final department decision.
(3) The ODR shall notify the appropriate
				division within the department that a referral has been received.
AUTH:
					 15-1-201,
					 15-1-211,
					 16-12-112,
					 MCA; IMP:
					 15-1-211,
					 16-12-109,
					 16-12-112,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.6 - Dispute Resolution › Rule 42.2.616 - FORMALITY OF PROCEDURES

Current through Register Vol. 13, July 5, 2024
(1) The
				department recognizes that a wide array of parties appear before the department
				with disputes to resolve. These disputes range from large corporations
				employing professional tax counsel to individuals appearing on their own
				behalf. It is the intent of the department to accommodate all such disputes to
				the greatest extent possible in a manner that is deemed most appropriate for
				each situation.
(2) The ALJ, in
				consultation with the parties, will evaluate the circumstances and complexity
				of each dispute being presented and determine the most appropriate level of
				formality and procedure to follow.
(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 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.
(4) When conducting
				discovery, the parties shall attempt to obtain discovery through informal
				consultation or communication. If reasonable informal efforts to obtain
				information are unsuccessful, then formal discovery procedures may be
				used.
(5) Liquor matters and
				marijuana matters are handled pursuant to the Montana Administrative Procedure
				Act and are not subject to this rule.
AUTH:
					 15-1-201,
					 15-1-211,
					 16-12-112,
					 MCA; IMP:
					 15-1-211,
					 16-12-109,
					 16-12-112,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.6 - Dispute Resolution › Rule 42.2.617 - INITIAL CONFERENCES

Current through Register Vol. 13, July 5, 2024
(1) Following the
				ODR's receipt of a notice of referral to the ODR, an initial conference will be
				scheduled as soon as possible.
(2)
				Parties may participate at the initial conference either on their own behalf or
				through representatives, employees, or agents as long as a requisite notice of
				appearance has been entered by an attorney or a power of attorney form
				designating representation has been submitted by the party of record.
(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.
(4) 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 the mediation or
				hearing that 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
(c) other documentation or
				briefing submission deadlines.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.6 - Dispute Resolution › Rule 42.2.618 - MEDIATION PROCEDURES

Current through Register Vol. 13, July 5, 2024
(1) The resolution
				of any matter in connection with a dispute may be pursued through mediation
				with the agreement of all parties.
(2) Mediation may be requested and scheduled
				at the initial conference or at any time during the proceeding at the agreement
				of both parties. Alternatively, if the parties and the hearing examiner agree,
				mediation may also occur during the initial conference with the understanding
				that if a resolution is not reached, the case shall be reassigned to a
				different hearing examiner.
(3) The
				mediator may either be a hearing examiner from the ODR or a mediator from
				outside the department and shall be selected with the consent of both
				parties.
(4) If an outside mediator
				is selected, the cost of the mediator shall be paid for by the party requesting
				the outside mediator, unless the parties have agreed to some other cost-sharing
				provision.
(5) The mediator does
				not have authority to enter any decision on the merits of the issues in dispute
				or to impose a settlement upon the parties. The parties control the
				identification of the issues submitted and the type of resolution to be agreed
				upon.
(6) At the mediation, each
				party shall have the appropriate representative or access to the appropriate
				representative who has full settlement authority.
(7) Mediation sessions are confidential
				settlement negotiations. All written and oral communications, negotiations, and
				statements made in the course of the mediation are made without compromising
				any party's legal position, are not discoverable, and shall be inadmissible for
				any purpose at any legal proceeding.
(8) If mediation resolves the dispute, a
				written agreement documenting the resolution shall be prepared by the parties
				with the assistance of the mediator, if necessary. A written agreement signed
				by all parties to the agreement is not confidential and may be admissible as
				evidence, as set forth in
				26-1-813, MCA.
(9) 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, the matter may proceed before a different hearing
				examiner unless the parties have agreed to move the remaining issues to the
				next level of appeal.
15-1-201,
					 15-1-211, MCA; IMP:
					 15-1-211,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.6 - Dispute Resolution › Rule 42.2.619 - HEARING PROCEDURES

Current through Register Vol. 13, July 5, 2024
(1) Except as
				provided in this rule, hearings shall be conducted in Helena, Montana. Upon a
				showing of compelling circumstances by either party, the hearing examiner may
				order a hearing to be conducted at a location elsewhere in Montana.
(2) The location for hearings pertaining to
				liquor matters is determined according to ARM
				42.11.305 and
				42.12.108, and is not subject to
				(1).
(3) Upon agreement of the
				parties, hearings may be conducted by telephone or video conference. 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
				approved, the hearing examiner will place the call at the designated time to
				the numbers provided by the parties.
(4) Notice of the time and place for a
				hearing shall be given to the parties concerned, or their representatives if
				legal authorization is on file, not less than 14 days prior to the day fixed
				for such proceedings.
(5) A party
				may request a continuance of a scheduled matter. The party seeking the
				continuance shall indicate whether the request is opposed. If the request for
				continuance is contested, the requesting party shall provide the basis for the
				request.
(6) A party may be
				represented by legal counsel at the hearing at any stage of adjudication. Legal
				counsel must enter a notice of appearance with the department to represent a
				person or other entity before the hearing examiner.
(7) Failure to obtain legal representation
				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.
(8) If a person or other entity chooses to be
				represented by someone other than legal counsel at the hearing or adjudication
				stage, the person or other entity must first submit a signed power of attorney
				form to the department authorizing the representative to act on the party's
				behalf.
(9) If a party is
				represented by legal counsel or another representative, all documents and
				information pertaining to the dispute will be directed to the representative.
				The information may be transmitted by fax, e-mail, or other electronic means,
				if provided such transmission 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.
(10) Hearing proceedings shall be conducted,
				at all times, with due regard for the confidentiality requirements imposed by
				law.
(11) Testimony at hearings
				shall be given under oath.
15-1-201,
					 15-1-211, MCA; IMP:
					 15-1-211,
					 15-30-2618,
					 15-31-511,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.6 - Dispute Resolution › Rule 42.2.620 - INFORMATION OFFERED IN HEARINGS

Current through Register Vol. 13, July 5, 2024
(1) The
				hearing examiner shall have the discretion to adopt and apply rules of civil
				procedure and/or rules of evidence as deemed necessary.
(2) Every party at a hearing shall have the
				right to introduce evidence. The evidence may be oral or written, real or
				demonstrative, direct or circumstantial.
(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 prefile the testimony.
(4) Prefiled 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.
(5) If a party intends to question a witness
				on prefiled 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.
(6) The hearing examiner shall rule on
				matters concerning the evidentiary and procedural conduct of the
				hearing.
(7) Any party appearing at
				a hearing may submit a written statement addressing factual or legal issues,
				including citations of legal authority, if deemed necessary by the hearing
				examiner for a full and informed consideration of all matters.
(8) Liquor matters are conducted pursuant to
				the Montana Administrative Procedure Act and are not subject to this
				rule.
15-1-201,
					 15-1-211, MCA; IMP:
					 15-1-211,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.6 - Dispute Resolution › Rule 42.2.621 - FINAL AGENCY DECISION AND APPEAL

Current through Register Vol. 13, July 5, 2024
(1)
				The director retains the authority to issue a final agency decision (FAD) on
				all matters except those identified in (2).
(2) The director delegates to the ODR the
				authority to issue a FAD on liquor licensing protests, marijuana matters, bad
				debt matters, tax matters, and collection matters. The delegation to issue a
				FAD applies only to matters referred to the ODR.
(3) An FAD on liquor matters, marijuana
				matters, liquor licensing protests, and bad debt matters may be appealed to the
				district court by filing a petition for judicial review within 30 days after
				service of the FAD.
(4) An FAD on a
				tax matter or collection matter may be appealed to the Montana Tax Appeal Board
				as provided in
				15-2-302,
				MCA, by filing an appeal within 30 days following receipt of the FAD.
(5) If no decision is rendered by the end of
				the 180-day period specified in
				15-1-211,
				MCA, the department shall notify the parties that they are entitled to carry
				their appeal forward by filing a complaint with the appropriate reviewing
				authority within 30 days after service of the notice.
AUTH:
					 15-1-201,
					 15-1-211,
					 15-1-217,
					 16-1-303,
					 50-46-344,
					 MCA; IMP:
					 2-4-621,
					 2-4-623,
					 2-4-631,
					 2-15-112,
					 2-15-1302,
					 15-1-211,
					 15-2-302,
					 16-4-411,
					 50-46-344,
					 MCA.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.7 - Public Access › Rule 42.2.701 - PUBLIC ACCESS TO TAXPAYER INFORMATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-1-201, MCA; IMP, Montana
					 Constitution, Art. II, sec. 8, 9, & 10; Attorney General Opinions 38-59,
					 39-17; 2-4-501,
					 2-4-623,
					 2-6-109,
					 15-7-308,
					 15-30-303,
					 15-31-507,
					 15-35-205,
					 15-38-109,
					 15-50-205,
					 15-50-206,
					 15-50-207,
					 16-3-211,
					 16-3-404,
					 16-11-120,
					 16-11-122,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.7 - Public Access › Rule 42.2.705 - ALTERNATIVE COUNTY BUSINESS OFFICE HOURS

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 42.2.8 - Ethics Rules › Rule 42.2.801 - STATEMENT OF INTENT

Current through Register Vol. 13, July 5, 2024
(1) These rules
				provide guidance to Department of Revenue employees concerning the ethical
				standards they are expected to meet or exceed. The rules also inform the public
				concerning ethics expected of department employees.
(2) In
Wadsworth v. DOR
, the Montana Supreme Court held that the department's policy
				prohibiting appraisal employees from also working as private appraisers or as
				real estate salesman was unconstitutional. The key to the decision was that the
				department could not show actual conflicts, only potential conflicts. In
				addition, the court held that such policies should be adopted as administrative
				rules. In light of this decision and the fact that employees need to have some
				guidance concerning ethical issues, these rules are adopted.
(3) The guiding principle behind these rules
				is that the department trusts its employees to respect their public office and
				act in an ethical manner. These rules provide guidance and examples to assist
				employees in recognizing potential conflicts of interest and ethical
				issues.
(4) The corollary principle
				is that employees must take responsibility for their conduct. An employee who
				betrays the state's trust will be disciplined, including the possibility of
				termination of employment.
(5) The
				key to compliance with ethical requirements is recognition of an ethical issue
				and complete, full and timely disclosure of possible problems. The purpose of
				requiring disclosure is to ensure that no harm comes to the employee, the state
				of Montana, the department or the public from a conflict of interest,
				appearance of a conflict of interest, or other ethical issue. Disclosure is
				necessary so steps can be taken by the employee and the department to prevent
				harm. Disclosure is also required by the Montana Code of Ethics,
				2-2-131, MCA. Preventing harm is,
				by its nature, something that can occur only if disclosure of conflicts of
				interest are made in a timely manner.
(6) The courts in Montana and other
				jurisdictions have stated that employees owe a duty to their employer in return
				for employment. This includes the duty to perform their responsibilities
				diligently and faithfully. It also includes the duty to be loyal to their
				employer as appropriate and within the bounds of the law and ethical standards.
				Although this duty is incapable of specific definition, these rules attempt to
				inform employees of what is expected concerning their responsibility to be
				loyal to the state of Montana.
2-15-112,
					 15-1-201, MCA; IMP,
					 2-2-101,
					 2-2-104,
					 2-15-112,
					 15-1-201,
					 15-1-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.8 - Ethics Rules › Rule 42.2.802 - DEFINITIONS - ETHICS OF DEPARTMENT OF REVENUE EMPLOYEES

Current through Register Vol. 13, July 5, 2024
Unless the context clearly indicates otherwise, the following
				  terms shall have the following meanings:
(1) "Code of ethics" means any accepted
				professional standards of conduct, requirements or prohibitions applicable to
				state public employees that the Montana legislature has adopted. The code of
				ethics is currently codified in Title 2, chapter 2, MCA as well as other
				sections of law including
				16-1-304, MCA.
(2) "Conflict of interest" means any
				situation where an employee's private pecuniary or political interests as
				defined in (8) below conflict with the interests of the department.
(3) "Disclosure" means written documentation
				by an employee to the employee's supervisor or the ethics review panel and the
				secretary of state (
				2-2-131, MCA) of any matters in
				which the employee knows or should reasonably know is a conflict of interest,
				will give the impression of a conflict of interest, or presents any other
				ethical issue. A written disclosure includes electronic mail as well as hard
				copy.
(4) "Employee" means all
				entities and individuals in the employ of or under contract to the department
				of revenue. The term specifically includes contractors, full-time and part-time
				employees and appointees.
(5)
				"Ethical issue" means a set of facts that raise or may reasonably raise
				questions about whether a violation of these rules or the code of ethics will
				occur.
(6) "Ethical misconduct"
				includes but is not limited to:
(a) failure
				to disclose a conflict of interest, appearance of conflict of interest or other
				ethical issue as required by these rules or the code of ethics;
(b) violation of these rules or the code of
				ethics; and
(c) violation of a
				professional code of ethics or conduct or similar provision by an employee
				engaged in the profession subject to the code or similar provision.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.8 - Ethics Rules › Rule 42.2.803 - REQUIRED EMPLOYEE CONDUCT

Current through Register Vol. 13, July 5, 2024
(1) Employees
				shall be familiar with these rules and the code of ethics adopted by the
				Montana legislature in order to enable them to recognize a conflict of
				interest, appearance of conflict of interest or other ethical issue and make
				full, complete and timely disclosure.
(2) Employees shall disclose any personal
				conflicts of interest, appearance of a personal conflict of interest or
				personal ethical issue as soon as it becomes known to them or should have
				become known to them.
(3) Employees
				shall seek to avoid employment outside of the department that creates an actual
				conflict of interest with their work for the department.
(4) Employees shall comply with all statutory
				provisions that the department administers including but not limited to filing
				requirements and payment of taxes.
(5) Employees shall conduct themselves with
				the highest sense of integrity and loyalty so as to serve the public interest,
				honor the public trust and demonstrate their commitment to
				professionalism.
(6) Pursuant to
				16-1-304, MCA, employees involved
				in any way in administering any of the state liquor laws for the department
				shall not directly or indirectly become involved in any business which sells
				alcoholic beverages. The prohibited involvement is interpreted broadly to
				include direct or indirect ownership, employment, or agency relationships of
				all types.
2-15-112,
					 15-1-201, MCA; IMP,
					 2-2-101,
					 2-2-104,
					 2-2-121,
					 2-15-112,
					 15-1-201,
					 15-1-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.8 - Ethics Rules › Rule 42.2.805 - BEST INTERESTS OF THE STATE OF MONTANA

Current through Register Vol. 13, July 5, 2024
(1) In
				consideration of their employment, employees have a duty to perform diligently
				and faithfully. This includes the requirement to be faithful to the employer's
				objectives and goals. An employee is expected to act in the best interests of
				the state of Montana as shaped and determined by the leaders of the department.
				This duty clearly does not include any acts that would violate the laws, rules
				or clear public policies of the state. It does include refraining from any acts
				that will be contrary or counter productive to the legitimate policies of the
				department leadership. This responsibility to act in the best interests of the
				state may become an ethical issue. Employees with questions concerning the
				applicability of this rule should disclose these issues to their supervisor or
				the ethics review panel.
2-15-112,
					 15-1-201, MCA; IMP,
					 2-2-101,
					 2-2-104,
					 2-2-121,
					 2-15-112,
					 15-1-201,
					 15-1-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.8 - Ethics Rules › Rule 42.2.806 - REVIEW OF ETHICAL ISSUES AND DEPARTMENT ACTION AFTER DISCLOSURE

Current through Register Vol. 13, July 5, 2024
(1) The department director shall appoint a
				panel to review ethical issues. The panel shall meet regularly and review
				requests from employees for advice concerning ethical issues, and disclosures.
				The panel shall provide advice and guidance to employees concerning ethical
				issues, the need to disclose issues to the secretary of state and the
				department, actions which may be taken to avoid conflicts of interest and any
				other ethical problems or concerns. The panel shall include both managers and
				nonmanagers.
(2) The department
				shall provide training regarding these rules, the code of ethics and the
				requirements for compliance. In addition, the department shall make information
				available to assist employees in complying with these rules.
(3) Upon disclosure of an ethical issue by an
				employee, the department shall take such action as appropriate to prevent an
				actual conflict of interest or ethical misconduct.
2-15-112,
					 15-1-201, MCA; IMP,
					 2-2-101,
					 2-2-104,
					 2-2-121,
					 2-2-131,
					 2-2-136,
					 2-15-112,
					 15-1-201,
					 15-1-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.8 - Ethics Rules › Rule 42.2.807 - CONSEQUENCES FOR FAILURE TO COMPLY WITH ETHICAL STANDARDS

Current through Register Vol. 13, July 5, 2024
(1) An employee who breaks faith with the
				trust given them by the public, the state and the department by violating these
				rules or the code of ethics shall be subject to appropriate disciplinary
				action. The disciplinary action may include, but is not limited to, written
				warning, suspension without pay, demotion or immediate termination of
				employment depending on the severity of the violation. In the case of a
				contractor, the disciplinary action may include immediate termination of the
				contract and other action as allowed by law and the terms of the
				contract.
2-15-112,
					 15-1-201, MCA; IMP,
					 2-2-101,
					 2-2-104,
					 2-2-121,
					 2-2-201,
					 2-15-112, 15 1 201, 15 1-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.9 - School Districts Waiver to Taxes › Rule 42.2.901 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to rules found in this
				  subchapter.
(1) "All protested taxes"
				means all taxes in all funds, under protest, for the given tax year a school
				district is electing to waive protested taxes as stated in
				15-1-409, MCA.
(2) "Election to Waive Protested Taxes form"
				means the form to be filed with the department by the school districts that
				choose to waive protested taxes authorized by
				15-1-409, MCA. This form includes:
				school district legal entity number, board chair signature, a description of
				relevant policies, and mailing addresses for submission to the Department of
				Revenue and the Superintendent of Public Instruction.
(3) "Property identification" means geocode,
				county assessor code, or parcel identification code.
(4) "Protested School Tax Remittance form"
				means the form to be submitted with each remittance payment to the Department
				of Revenue by the county treasurer. This form tabulates total taxes assessed,
				protested, and attributable to the levy district by: school district, parcel
				owner, and property identification.
15-1-201, MCA; IMP,
					 15-1-409,
					 20-9-369,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.9 - School Districts Waiver to Taxes › Rule 42.2.902 - ELECTION TO WAIVE PROTESTED TAXES - SCHOOL DISTRICTS NOTIFICATION REQUIREMENTS

Current through Register Vol. 13, July 5, 2024
(1) School
				districts electing to waive their protested taxes as provided in
				15-1-409, MCA, shall submit the
				Election to Waive Protested Taxes form to the Department of Revenue, county
				treasurer, and Superintendent of Public Instruction by the third Monday in
				January.
15-1-201, MCA; IMP,
					 15-1-409,
					 20-9-369,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.9 - School Districts Waiver to Taxes › Rule 42.2.903 - COUNTY TREASURERS NOTIFICATION REQUIREMENTS

Current through Register Vol. 13, July 5, 2024
(1) For each school district electing to
				waive protested taxes, the applicable county treasurer shall submit the
				Protested School Tax Remittance form and the protested tax remittance to the
				Department of Revenue by the first Monday in February and as appropriate for
				subsequent remittance payments.
15-1-201, MCA; IMP,
					 15-1-409,
					 20-9-369,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.9 - School Districts Waiver to Taxes › Rule 42.2.904 - DEPARTMENT OF REVENUE NOTIFICATION REQUIREMENTS

Current through Register Vol. 13, July 5, 2024
(1) The Department of Revenue shall submit
				adjusted taxable value information to the Superintendent of Public Instruction,
				for each school district electing to waive their protested taxes, as provided
				in 15-1-409, MCA, by the second
				Monday in February.
15-1-201, MCA; IMP,
					 15-1-409,
					 20-9-369,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.9 - School Districts Waiver to Taxes › Rule 42.2.905 - ELECTION REQUIREMENT

Current through Register Vol. 13, July 5, 2024
(1) A school
				district electing to waive their protested taxes shall elect to waive all taxes
				in all funds under protest for the given tax year.
15-1-201, MCA; IMP,
					 15-1-409,
					 20-9-369,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.10 - Office of Taxpayer Assistance › Rule 42.2.1001 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to terms used in this
				  subchapter:
(1) "Complaint" means a
				taxpayer's allegation of improper or abusive behavior by an employee of the
				department.
(2) "Office of Dispute
				Resolution (ODR)" means the department's dispute resolution office. This office
				handles disputes that cannot be resolved at a lower level within the
				department.
(3) "Office of Taxpayer
				Assistance (OTA)" means the department's independent office that assists
				taxpayers and advocates on behalf of their needs.
(4) "Problem" means a taxpayer's procedural
				issue or dispute with the service or inefficiency of the Department of Revenue.
				It does not include issues of fact or law that are considered by the
				department's Office of Dispute Resolution.
15-1-201,
					 15-1-217, MCA; IMP,
					 15-1-211,
					 15-1-222,
					 15-1-223,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.10 - Office of Taxpayer Assistance › Rule 42.2.1002 - PURPOSE

Current through Register Vol. 13, July 5, 2024
(1) Section
				15-1-223, MCA, creates within the
				Department of Revenue, the Office of Taxpayer Assistance (OTA). The OTA has
				five major purposes which are to:
(a) assist
				taxpayers with problems and provide easily understandable tax information
				related to:
(i) instructions and
				forms;
(ii) audits and
				corrections;
(iii) collections;
				and
(iv) appeal
				procedures.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.2 - GENERAL DEPARTMENT RULES › Subchapter 42.2.10 - Office of Taxpayer Assistance › Rule 42.2.1003 - PROCEDURE

Current through Register Vol. 13, July 5, 2024
(1) The OTA is independent of the
				department's divisions and reports directly to the director.
(2) The OTA intercedes on a priority basis on
				behalf of taxpayers when the department's normal procedures and communications
				with taxpayers break down, especially concerning citizen rights guaranteed by
				the Taxpayer Bill of Rights.
(3)
				The department seeks to resolve all questions and problems at the lowest
				possible level, especially through the regular activities of staff working
				directly with citizens. Whether staff is responsible for processing returns,
				conducting audits, appraising property, maintaining records, collecting taxes,
				or other work, all staff is expected to meet the needs of the public in a
				respectful manner consistent with relevant laws, rules, and procedures. When
				staff members are unable to answer questions or resolve problems, those matters
				are typically referred to division supervisors or specialists. In the limited
				cases where staff or supervisors cannot solve problems, the matter may be
				referred by the director to the OTA for handling.
(4) Referrals to the OTA are generally
				instances where the taxpayer has first tried unsuccessfully to resolve the
				problem through the department's normal channels. Referrals come from the
				director's office, legislators, and other agencies, especially the Governor's
				Citizen Advocate Office, but normally go first through the director. The OTA
				also receives direct calls and referrals through the department's call
				center.
(5) The OTA works with the
				taxpayer until the problem is resolved and often convenes division and bureau
				experts to assist with additional reviews. The OTA compiles data on the number
				and type of taxpayer problems and complaints received and evaluates the actions
				taken to resolve these problems or complaints.
(6) The OTA works with the director's office,
				divisions, bureaus, and units to provide easily understandable information for
				taxpayers on taxes, audits, corrections, collections, and appeal procedures. It
				advocates for clarity and usefulness in all forms of communication, especially
				for clearer and simpler letters, forms, reports, and web site
				content.
(7) The OTA relies on the
				department's divisions, especially the Citizen Services and Resource Management
				Division and its call center, to answer taxpayer questions regarding:
(a) preparing and filing returns and
				reports;
(b) Montana statutes
				administered by the department;
(c)
				understanding correspondence and assessments;
(d) locating documents and
				payments;
(e) compiling data on
				problems received; and
(f)
				conducting taxpayer surveys to obtain evaluations of the quality of service
				provided by the department.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.3 - WAIVER OF PENALTY AND INTEREST › Subchapter 42.3.1 - Waiver of Penalty and Interest › Rule 42.3.101 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to terms used in this
				  subchapter:
(1) "Days" means calendar
				days. In computing any period of time prescribed or allowed by these rules, the
				day of the event after which the designated period of time begins to run is not
				to be included, but the last day of the period so computed is to be included,
				unless it is a Saturday, Sunday, or a legal holiday, in which event the period
				runs until the end of the next business day, except as otherwise provided by
				statute.
(2) "Discretion" means the
				power to do or to refrain from doing a certain thing.
(3) "Economic hardship" is defined in ARM
				42.2.304.
(4) "Good cause" and "sufficient cause" shall
				be considered synonymous with "reasonable cause", except where otherwise
				provided by statute or these rules.
(5) "Reasonable cause" is defined in ARM
				42.2.304.
15-1-201,
					 15-30-2620,
					 15-31-501,
					 15-35-122,
					 15-53-155,
					 15-60-104,
					 15-65-102, MCA; IMP:
					 15-1-206,
					 15-1-216,
					 15-30-2641,
					 15-31-502,
					 15-35-105,
					 15-37-108,
					 15-38-107,
					 15-53-155,
					 15-59-106,
					 15-60-208,
					 15-61-205,
					 15-65-115,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.3 - WAIVER OF PENALTY AND INTEREST › Subchapter 42.3.1 - Waiver of Penalty and Interest › Rule 42.3.102 - PURPOSE AND APPLICATION

Current through Register Vol. 13, July 5, 2024
(1) At the
				discretion of the department, interest and/or penalties for taxes enforced by
				the department may be waived. These rules are guidelines for the uniform, fair,
				and equitable exercise of that discretion. It is the intent of the department
				to treat all similarly situated taxpayers in a similar manner. In evaluating
				each request for waiver of interest and/or penalty, the taxpayer's request will
				be considered on a case-by-case basis. Waiver of a penalty and/or interest will
				be considered the exception rather than the rule.
(2) The purpose of a penalty is to secure the
				proper and timely filing of a tax return or statement and the prompt payment of
				the tax by penalizing the delinquent taxpayer. The purpose of interest on a tax
				is, in part, to compensate the state of Montana for the loss of interest
				incurred by the state while the tax is delinquent.
(3) The rules in this subchapter are to be
				read, interpreted, and enforced as a whole in order to give full effect to each
				provision. A specific clause is not to be read or interpreted separately from
				the entire set of rules as a whole.
(4) Except as specifically provided by
				statute, the waiver of penalty and interest is a discretionary act by the
				department. These rules do not make the exercise of the department's discretion
				to waive penalty and interest mandatory or compulsory.
(5) These rules apply only to penalty and
				interest on a tax which are due because the taxpayer failed to file a tax
				return or statement or failed to pay any tax on time, including tax assessed as
				a result of a deficiency assessment.
(6) These rules do not apply to any penalty
				or interest on a tax, due to any other failure to comply with the tax laws or
				rules. Specifically, these rules do not apply to penalty and interest on a tax
				assessed because of fraud or other violation of the law.
(7) In addition, these rules do not apply to
				any of the following:
(a) to any criminal
				sanction associated with the laws enforced by the department;
(b) to any debt owed by the department by way
				of contract, tort, or other nontax related activity of the department;
				or
(c) to any claim or proceeding
				before bankruptcy court.