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Rule Title: DEFINITIONS
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Department: REVENUE, DEPARTMENT OF
Chapter: GENERAL DEPARTMENT RULES
Subchapter: Administrative Summons
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.2.202    DEFINITIONS

The following definitions apply to terms found in this subchapter:

(1) "Contact person" means the department representative designated to answer questions regarding the information contained in the administrative summons.

(2) "Interested person" means the taxpayer to whom the summons relates or any other person to whom the records or testimony pertains, including a third-party record keeper.

(3) "Records" means books, papers, and other data, whether in paper or electronic form.

(4) "Third-party record keeper" means, but is not limited to:

(a) an attorney;

(b) an accountant;

(c) a registered agent;

(d) a conservator;

(e) a bank or credit union;

(f) a broker-dealer or investment advisor; or

(g) any other person engaged in the making or keeping of records involving transactions of other individuals.

History: 15-1-201, MCA; IMP, 2-4-104, 15-1-301, 15-1-302, MCA; NEW, 2006 MAR p. 681, Eff. 3/10/06.


 

 
MAR Notices Effective From Effective To History Notes
3/10/2006 Current History: 15-1-201, MCA; IMP, 2-4-104, 15-1-301, 15-1-302, MCA; NEW, 2006 MAR p. 681, Eff. 3/10/06.
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