REVENUE
42.2 - general department rules
42.2.101
model procedural rules
42.2.102
introduction
42.2.103
content of petition
42.2.104
acceptance or denial of a petition for a declaratory ruling
42.2.105
record of declaratory ruling
42.2.106
effect
42.2.115
final agency decisions
42.2.201
restriction on use of taxpayer or licensee lists
42.2.202
definitions
42.2.203
administrative summons
42.2.204
issuance of an administrative summons
42.2.205
process to quash an administrative summons
42.2.206
process to intervene
42.2.207
enforcement of administrative summons
42.2.301
open meetings
42.2.302
requests for information
42.2.303
appointments with director, deputy director, or division administrators
42.2.304
definitions
42.2.305
availability and retention of taxpayer records
42.2.306
penalty and interest
42.2.307
accounting methods
42.2.308
nonresident calculation of montana source income realized and recognized when montana property is relinquished as part of a section 1031 exchange
42.2.309
voluntary disclosure
42.2.310
voluntary disclosure program for nonfiling taxpayers
42.2.311
public participation
42.2.312
actions considered to be of significant public interest
42.2.313
notice and means for public participation
42.2.316
alternative county business office hours
42.2.320
integrated revenue information system (iris) administrative fee
42.2.321
department programs related to public participation
42.2.322
informational materials
42.2.323
public assistance
42.2.324
notification of interested persons
42.2.325
access to information
42.2.326
rulemaking
42.2.327
other measures
42.2.328
nondisclosure of property record information
42.2.401
small business liability funds
42.2.402
tax certificates – requirements
42.2.501
application of partial payments
42.2.503
jeopardy assessment and emergency execution
42.2.504
other penalties - late pay, failure to file, fraudulent and frivolous
42.2.505
interest on unpaid tax
42.2.506
late filing penalty
42.2.507
substantial understatement penalty
42.2.508
adjustments to penalty and interest
42.2.510
review of notice of assessment (noa)
42.2.511
review of centrally assessed property appraisals
42.2.512
reasonable cause
42.2.513
proof of reasonable cause or lack of neglect
42.2.520
collection of delinquent taxes or other funds through offset procedures
42.2.601
uniform tax review procedure - definitions - applicability date
42.2.602
notice to taxpayer
42.2.603
taxpayer objections to auditor's assessment or refund denial, or denial or waiver of penalty and interest
42.2.604
consequences of failure to object to an assessment in a timely manner
42.2.605
division administrator's decision
42.2.606
taxpayer objection to decision of the division administrator
42.2.607
alternative procedures
42.2.608
director of the department of revenue's decision
42.2.609
taxpayer appeals to the state tax appeal board
42.2.610
director initiated review
42.2.611
settlement of tax disputes
42.2.612
departmental procedures
42.2.613
definitions
42.2.614
purpose
42.2.615
referrals to odr
42.2.616
formality of procedures
42.2.617
initial conferences
42.2.618
mediation procedures
42.2.619
hearing procedures
42.2.620
information offered in hearings
42.2.621
final agency decision and appeal
42.2.701
public access to taxpayer information
42.2.705
alternative county business office hours
42.2.801
statement of intent
42.2.802
definitions - ethics of department of revenue employees
42.2.803
required employee conduct
42.2.804
examples of situations where disclosure of an ethical issue is required
42.2.805
best interests of the state of montana
42.2.806
review of ethical issues and department action after disclosure
42.2.807
consequences for failure to comply with ethical standards
42.2.901
definitions
42.2.902
election to waive protested taxes - school districts notification requirements
42.2.903
county treasurers notification requirements
42.2.904
department of revenue notification requirements
42.2.905
election requirement
42.2.1001
definitions
42.2.1002
purpose
42.2.1003
procedure