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Rule Title: ACCEPTANCE OR DENIAL OF A PETITION FOR A DECLARATORY RULING
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Department: REVENUE, DEPARTMENT OF
Chapter: GENERAL DEPARTMENT RULES
Subchapter: Procedural Rules
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.2.104    ACCEPTANCE OR DENIAL OF A PETITION FOR A DECLARATORY RULING

(1) Upon receipt of a petition, the department will make its best effort to either accept or deny the petition within 60 days of receipt of the petition.

(2) If the petition is accepted, the department will notify the petitioner of the acceptance and how the department intends to proceed regarding the matter.

(3) If for good cause shown, the department determines an oral hearing is necessary, the petitioner will be provided notice of the date, time, and place for the hearing.

(4) If the department denies a petition for declaratory ruling, the department shall mail a copy of the order denying the petition to all persons named in the petition.

(5) An order denying a petition must include a statement of the grounds for the denial and the petitioner's right to appeal the denial for a declaratory ruling within 30 days to the district court.

History: 15-1-201, MCA; IMP, 2-4-315, 2-4-501, 2-4-702, MCA; NEW, 2000 MAR p. 1340, Eff. 5/26/00.


 

 
MAR Notices Effective From Effective To History Notes
5/26/2000 Current History: 15-1-201, MCA; IMP, 2-4-315, 2-4-501, 2-4-702, MCA; NEW, 2000 MAR p. 1340, Eff. 5/26/00.
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