(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.