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Rule Chapter: 42.2
Chapter Title: GENERAL DEPARTMENT RULES
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42.2 : GENERAL DEPARTMENT RULES


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Rule No. Rule Title Latest
Version
Effective
Date
Subchapter 1
Procedural Rules
42.2.101 MODEL PROCEDURAL RULES access file 12/28/1979
42.2.102 INTRODUCTION access file 5/26/2000
42.2.103 CONTENT OF PETITION access file 5/26/2000
42.2.104 ACCEPTANCE OR DENIAL OF A PETITION FOR A DECLARATORY RULING access file 5/26/2000
42.2.105 RECORD OF DECLARATORY RULING access file 5/26/2000
42.2.106 EFFECT access file 5/26/2000
Rules 42.2.107 through 42.2.114 reserved
42.2.115 FINAL AGENCY DECISIONS REP 4/13/2007
Subchapter 2
Administrative Summons
42.2.201 RESTRICTION ON USE OF TAXPAYER OR LICENSEE LISTS REP 9/11/1992
42.2.202 DEFINITIONS access file 3/10/2006
42.2.203 ADMINISTRATIVE SUMMONS access file 3/10/2006
42.2.204 ISSUANCE OF AN ADMINISTRATIVE SUMMONS access file 3/10/2006
42.2.205 PROCESS TO QUASH AN ADMINISTRATIVE SUMMONS access file 3/10/2006
42.2.206 PROCESS TO INTERVENE access file 3/10/2006
42.2.207 ENFORCEMENT OF ADMINISTRATIVE SUMMONS access file 3/10/2006
Subchapter 3
Public Access and Participation
42.2.301 OPEN MEETINGS access file 4/6/1976
42.2.302 REQUESTS FOR INFORMATION access file 7/11/2014
42.2.303 APPOINTMENTS WITH DIRECTOR, DEPUTY DIRECTOR, OR DIVISION ADMINISTRATORS access file 5/7/2016
42.2.304 DEFINITIONS access file 11/11/2016
42.2.305 AVAILABILITY AND RETENTION OF TAXPAYER RECORDS access file 7/11/2014
42.2.306 PENALTY AND INTEREST REP 11/11/2016
42.2.307 ACCOUNTING METHODS access file 7/11/2014
42.2.308 NONRESIDENT CALCULATION OF MONTANA SOURCE INCOME REALIZED AND RECOGNIZED WHEN MONTANA PROPERTY IS RELINQUISHED AS PART OF A SECTION 1031 EXCHANGE access file 7/11/2014
42.2.309 VOLUNTARY DISCLOSURE REP 2/15/2008
42.2.310 VOLUNTARY DISCLOSURE PROGRAM FOR NONFILING TAXPAYERS access file 7/11/2014
42.2.311 PUBLIC PARTICIPATION access file 7/11/2014
42.2.312 ACTIONS CONSIDERED TO BE OF SIGNIFICANT PUBLIC INTEREST access file 7/11/2014
42.2.313 NOTICE AND MEANS FOR PUBLIC PARTICIPATION access file 7/11/2014
Rules 42.2.314 and 42.2.315 reserved
42.2.316 ALTERNATIVE COUNTY BUSINESS OFFICE HOURS access file 3/25/2017
Rules 42.2.317 through 42.2.319 reserved
42.2.320 INTEGRATED REVENUE INFORMATION SYSTEM (IRIS) ADMINISTRATIVE FEE REP 2/15/2008
42.2.321 DEPARTMENT PROGRAMS RELATED TO PUBLIC PARTICIPATION access file 7/11/2014
42.2.322 INFORMATIONAL MATERIALS access file 7/11/2014
42.2.323 PUBLIC ASSISTANCE access file 7/11/2014
42.2.324 NOTIFICATION OF INTERESTED PERSONS access file 7/11/2014
42.2.325 ACCESS TO INFORMATION access file 5/7/2016
42.2.326 RULEMAKING REP 1/13/2006
42.2.327 OTHER MEASURES REP 1/13/2006
42.2.328 NONDISCLOSURE OF PROPERTY RECORD INFORMATION access file 10/29/2016
Subchapter 4
Tax Certificates
42.2.401 SMALL BUSINESS LIABILITY FUNDS TRANS 2/15/2008
42.2.402 TAX CERTIFICATES – REQUIREMENTS access file 11/11/2011
Subchapter 5
Partial Payments, Penalties, Interest, and Collection
42.2.501 APPLICATION OF PARTIAL PAYMENTS access file 7/11/2014
Rule 42.2.502 reserved
42.2.503 JEOPARDY ASSESSMENT AND EMERGENCY EXECUTION access file 11/11/2016
42.2.504 OTHER PENALTIES - LATE PAY, FAILURE TO FILE, FRAUDULENT AND FRIVOLOUS access file 11/11/2016
42.2.505 INTEREST ON UNPAID TAX access file 11/11/2016
42.2.506 LATE FILING PENALTY access file 11/11/2016
42.2.507 SUBSTANTIAL UNDERSTATEMENT PENALTY access file 11/11/2016
42.2.508 ADJUSTMENTS TO PENALTY AND INTEREST access file 11/11/2016
Rule 42.2.509 reserved
42.2.510 REVIEW OF NOTICE OF ASSESSMENT (NOA) access file 11/11/2016
42.2.511 REVIEW OF CENTRALLY ASSESSED PROPERTY APPRAISALS access file 11/11/2016
42.2.512 REASONABLE CAUSE access file 11/11/2016
42.2.513 PROOF OF REASONABLE CAUSE OR LACK OF NEGLECT access file 11/11/2016
Rules 42.2.514 through 42.2.519 reserved
42.2.520 COLLECTION OF DELINQUENT TAXES OR OTHER FUNDS THROUGH OFFSET PROCEDURES access file 7/11/2014
Subchapter 6
Dispute Resolution
42.2.601 UNIFORM TAX REVIEW PROCEDURE - DEFINITIONS - APPLICABILITY DATE REP 12/17/1999
42.2.602 NOTICE TO TAXPAYER REP 12/17/1999
42.2.603 TAXPAYER OBJECTIONS TO AUDITOR'S ASSESSMENT OR REFUND DENIAL, OR DENIAL OR WAIVER OF PENALTY AND INTEREST REP 12/17/1999
42.2.604 CONSEQUENCES OF FAILURE TO OBJECT TO AN ASSESSMENT IN A TIMELY MANNER REP 12/17/1999
42.2.605 DIVISION ADMINISTRATOR'S DECISION REP 12/17/1999
42.2.606 TAXPAYER OBJECTION TO DECISION OF THE DIVISION ADMINISTRATOR REP 12/17/1999
42.2.607 ALTERNATIVE PROCEDURES REP 12/17/1999
42.2.608 DIRECTOR OF THE DEPARTMENT OF REVENUE'S DECISION REP 12/17/1999
42.2.609 TAXPAYER APPEALS TO THE STATE TAX APPEAL BOARD REP 12/17/1999
42.2.610 DIRECTOR INITIATED REVIEW REP 12/17/1999
42.2.611 SETTLEMENT OF TAX DISPUTES REP 12/17/1999
42.2.612 DEPARTMENTAL PROCEDURES REP 12/17/1999
42.2.613 DEFINITIONS access file 6/18/2016
42.2.614 PURPOSE access file 6/18/2016
42.2.615 REFERRAL REQUIREMENTS access file 6/18/2016
42.2.616 FORMALITY OF PROCEDURES access file 6/18/2016
42.2.617 INITIAL CONFERENCES access file 6/18/2016
42.2.618 MEDIATION PROCEDURES access file 6/18/2016
42.2.619 HEARING PROCEDURES access file 6/18/2016
42.2.620 INFORMATION OFFERED IN HEARINGS access file 6/18/2016
42.2.621 FINAL AGENCY DECISION AND APPEAL access file 6/18/2016
Subchapter 7
Public Access
42.2.701 PUBLIC ACCESS TO TAXPAYER INFORMATION REP 12/22/2000
42.2.705 ALTERNATIVE COUNTY BUSINESS OFFICE HOURS TRANS 3/25/2017
Subchapter 8
Ethics Rules
42.2.801 STATEMENT OF INTENT access file 11/5/1999
42.2.802 DEFINITIONS - ETHICS OF DEPARTMENT OF REVENUE EMPLOYEES access file 11/5/1999
42.2.803 REQUIRED EMPLOYEE CONDUCT access file 11/5/1999
42.2.804 EXAMPLES OF SITUATIONS WHERE DISCLOSURE OF AN ETHICAL ISSUE IS REQUIRED access file 11/5/1999
42.2.805 BEST INTERESTS OF THE STATE OF MONTANA access file 11/5/1999
42.2.806 REVIEW OF ETHICAL ISSUES AND DEPARTMENT ACTION AFTER DISCLOSURE access file 11/5/1999
42.2.807 CONSEQUENCES FOR FAILURE TO COMPLY WITH ETHICAL STANDARDS access file 11/5/1999
Subchapter 9
School Districts Waiver to Taxes
42.2.901 DEFINITIONS access file 7/11/2014
42.2.902 ELECTION TO WAIVE PROTESTED TAXES - SCHOOL DISTRICTS NOTIFICATION REQUIREMENTS access file 9/24/2010
42.2.903 COUNTY TREASURERS NOTIFICATION REQUIREMENTS access file 9/24/2010
42.2.904 DEPARTMENT OF REVENUE NOTIFICATION REQUIREMENTS access file 9/24/2010
42.2.905 ELECTION REQUIREMENT access file 9/24/2010
Subchapter 10
Office of Taxpayer Assistance
42.2.1001 DEFINITIONS access file 11/27/2010
42.2.1002 PURPOSE access file 11/27/2010
42.2.1003 PROCEDURE access file 11/27/2010
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