24.11.315 APPEAL OF DEPARTMENT DETERMINATIONS
(1) An interested party who chooses to appeal a department decision, determination, or redetermination under 39-51-1109 or 39-51-2402, MCA, must file with the department a written notice of appeal within ten days after the department mails the decision to the interested party's last known address.
(a) If the appeal is of a determination that an individual is an employee rather than an independent contractor, or vice versa, the department shall forward the appeal to the Independent Contractor Central Unit (ICCU) for a decision, in accordance with ARM Title 24, chapter 35.
(2) The notice of appeal must contain reasons for the appeal.
(3) The notice of a benefits appeal must be filed in writing with the department's office in Helena, either in person, by mail, by facsimile, or by e-mail. Benefit appeal forms may be used and are available upon request.
(4) The notice of a tax appeal must be filed in writing with the department's office in Helena, either in person, by mail, by facsimile, or by e-mail.
History: 39-51-301, 39-51-302, MCA; IMP, 2-4-201, 39-51-1109, 39-51-2402, 39-51-2407, MCA; Eff. 12/31/72; AMD, 1988 MAR p. 2723, Eff. 1/1/89; TRANS, from ARM 24.11.301, Eff. 1/1/89; AMD, 1996 MAR p. 1667, Eff. 7/1/96; AMD, 2006 MAR p. 916, Eff. 4/7/06; AMD, 2010 MAR p. 1608, Eff. 7/16/10.