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| Montana Administrative Register Notice 42-2-859 | No. 1 01/13/2011 | |
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BEFORE THE DEPARTMENT OF REVENUE
TO: All Concerned Persons
1. On February 25, 2011 the department proposes to amend the above-stated rules.
2. The Department of Revenue will make reasonable accommodations for persons with disabilities who wish to participate in the rulemaking process and need an alternative accessible format of this notice. If you require an accommodation, contact the Department of Revenue no later than 5:00 p.m. on January 24, 2011, to advise us of the nature of the accommodation that you need. Please contact Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5825; fax (406) 444-4375; e-mail canderson@mt.gov.
3. The rules as proposed to be amended provide as follows, stricken matter interlined, new matter underlined:
42.14.1002 REGISTRATION AND PERMIT (1) Every seller required to collect the rental vehicle sales and use tax must register and file Form GenReg, provided by the department or available on the department's web site at (2) through (7) remain the same.
AUTH: 15-68-801, MCA IMP: 15-68-401, 15-68-402, MCA
REASONABLE NECESSITY: The department is proposing to amend ARM 42.14.1002 to correct the web site reference which was inadvertently missed when this rule was adopted in December 2010.
42.14.1102 QUARTERLY RETURNS AND PAYMENTS (1) Every seller, except for a seller identified in (3), is required to complete and file Form RVT or RVT-C with the Department of Revenue, P.O. Box 5835, Helena, MT 59604-5835, for each calendar quarter or portion of a quarter in operations. (2) The seller shall remit the amount of the tax with Form (3) and (4) remains the same. (5) A seller who is required to file Form RVT or RVT-C may electronically file and pay their quarterly return through the department's web site at
AUTH: 15-68-502, 15-68-801, MCA IMP: 15-68-502, 15-68-513, MCA
REASONABLE NECESSITY: The department is proposing to amend ARM 42.14.1102 to correct the name of the form. The forms LFT and LFT-C are used for the lodging facilities tax. The department is also correcting the web site for the taxpayer assistance program referenced in (5) of the rule because it was missing a character in the address string.
4. Concerned persons may submit their data, views, or arguments in writing. Written data, views, or arguments may be submitted to: Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5828; fax (406) 444-4375; or e-mail canderson@mt.gov and must be received no later than 5:00 p.m., February 10, 2011.
5. If persons who are directly affected by the proposed amendments wish to express their data, views, and arguments orally or in writing at a public hearing, they must make written request for a hearing and submit this request along with any written comments they have to Cleo Anderson at the above address no later than 5:00 p.m., February 10, 2011.
6. If the department receives requests for a public hearing on the proposed action from either 10 percent or 25, whichever is less, of the persons who are directly affected by the proposed action; from the appropriate administrative rule review committee; from a governmental subdivision or agency; or from an association having no less than 25 members who will be directly affected, a hearing will be held at a later date. Notice of the hearing will be published in the Montana Administrative Register. Ten percent of those persons directly affected is approximately 30 based on approximately 300 taxpayers registered with the department who file rental vehicle taxes with the department as of December 1, 2010.
7. The Department of Revenue maintains a list of interested persons who wish to receive notices of rulemaking actions proposed by this agency. Persons who wish to have their name added to the list shall make a written request, which includes the name and e-mail or mailing address of the person to receive notices and specifies that the person wishes to receive notice regarding particular subject matter or matters. Notices will be sent by e-mail unless a mailing preference is noted in the request. Such written request may be mailed or delivered to the person in 4 above or faxed to the office at (406) 444-4375, or may be made by completing a request form at any rules hearing held by the Department of Revenue.
8. An electronic copy of this notice is available on the department's web site at www.revenue.mt.gov. Locate "Legal Resources" in the left hand column, select the "Rules" link and view the options under the "Notice of Proposed Rulemaking" heading. The department strives to make the electronic copy of this notice conform to the official version of the notice, as printed in the Montana Administrative Register, but advises all concerned persons that in the event of a discrepancy between the official printed text of the notice and the electronic version of the notice, only the official printed text will be considered. In addition, although the department strives to keep its web site accessible at all times, concerned persons should be aware that the web site may be unavailable during some periods, due to system maintenance or technical problems.
9. The bill sponsor contact requirements of 2-4-302, MCA, do not apply.
/s/ Cleo Anderson /s/ Dan R. Bucks CLEO ANDERSON DAN R. BUCKS Rule Reviewer Director of Revenue
Certified to Secretary of State January 3, 2011 |
A directory of state agencies is available online at http://www.mt.gov/govt/agencylisting.asp.
For questions about the organization of the ARM or this web site, contact sosarm@mt.gov.
