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Rule Title: FINAL AGENCY DECISION AND APPEAL
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Department: REVENUE
Chapter: GENERAL DEPARTMENT RULES
Subchapter: Dispute Resolution
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.2.621    FINAL AGENCY DECISION AND APPEAL

(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, bad debt matters, tax matters, and collection matters. The delegation to issue a FAD applies only to matters referred to the ODR.

(3) A FAD on liquor 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) A FAD on a tax matter or collection matter may be appealed to the state 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.

 

History: 15-1-201, 15-1-211, 15-1-217, 16-1-303, 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, MCA; NEW, 1999 MAR p. 2900, Eff. 12/17/99; AMD, 2006 MAR p. 85, Eff. 1/13/06; AMD, 2007 MAR p. 477, Eff. 4/13/07; AMD, 2016 MAR p. 1072, Eff. 6/18/16; AMD, 2018 MAR p. 1171, Eff. 6/23/18.


 

 
MAR Notices Effective From Effective To History Notes
42-2-994 6/23/2018 Current History: 15-1-201, 15-1-211, 15-1-217, 16-1-303, 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, MCA; NEW, 1999 MAR p. 2900, Eff. 12/17/99; AMD, 2006 MAR p. 85, Eff. 1/13/06; AMD, 2007 MAR p. 477, Eff. 4/13/07; AMD, 2016 MAR p. 1072, Eff. 6/18/16; AMD, 2018 MAR p. 1171, Eff. 6/23/18.
42-2-950 6/18/2016 6/23/2018 History: 15-1-201, 15-1-211, 15-1-217, 16-1-303, MCA; IMP, 2-4-621, 2-4-623, 2-4-631, 2-15-112, 2-15-1302, 15-1-211, 15-2-302, 16-1-302, 16-4-411, MCA; NEW, 1999 MAR p. 2900, Eff. 12/17/99; AMD, 2006 MAR p. 85, Eff. 1/13/06; AMD, 2007 MAR p. 477, Eff. 4/13/07; AMD, 2016 MAR p. 1072, Eff. 6/18/16.
4/13/2007 6/18/2016 History: 15-1-201, 15-1-211, 15-1-217, 16-1-303, MCA; IMP, 2-4-621, 2-4-623, 2-4-631, 2-15-112, 2-15-1302, 15-1-211, 15-2-302, 16-1-302, 16-4-411, MCA; NEW, 1999 MAR p. 2900, Eff. 12/17/99; AMD, 2006 MAR p. 85, Eff. 1/13/06; AMD, 2007 MAR p. 477, Eff. 4/13/07.
1/13/2006 4/13/2007 History: 15-1-201, 15-1-211, MCA; IMP, 15-1-211, MCA; NEW, 1999 MAR p. 2900, Eff. 12/17/99; AMD, 2006 MAR p. 85, Eff. 1/13/06.
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