Administrative Rules of the State of Montana

BEFORE THE DEPARTMENT OF REVENUE

OF THE STATE OF MONTANA

In the matter of the amendment of ARM 42.17.203, 42.17.204, 42.17.218, 42.17.219, 42.17.221, 42.17.222, 42.17.223 and repeal of ARM 42.17.206, 42.17.207, 42.17.208, 42.17.209, 42.17.210 relating to withholding taxes

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NOTICE OF AMENDMENT AND REPEAL

TO: All Concerned Persons

1. On January 14, 2010, the department published MAR Notice No. 42-2-818 regarding the proposed amendment and repeal of the above-stated rules at page 54 of the 2010 Montana Administrative Register, issue no.1.

2. A public hearing was held on February 11, 2010, to consider the proposed amendments and repeal. No one appeared at the hearing to testify and no written comments were received.

3. The department amends ARM 42.17.203, 42.17.204, 42.17.218, 42.17.219, 42.17.221, 42.17.222, 42.17.223 and repeals ARM 42.17.206, 42.17.207, 42.17.208, 42.17.209, and 42.17.210 as proposed.

4. An electronic copy of this adoption notice is available through the department's site on the World Wide Web at www.mt.gov/revenue, under "for your reference"; "DOR administrative rules"; and "upcoming events and proposed rule changes." The department strives to make the electronic copy of this adoption notice conform to the official version of the notice, as printed in the Montana Administrative Register, but advises all concerned persons that in the event of a discrepancy between the official printed text of the notice and the electronic version of the notice, only the official printed text will be considered. In addition, although the department strives to keep its web site accessible at all times, concerned persons should be aware that the web site may be unavailable during some periods, due to system maintenance or technical problems.

/s/ Cleo Anderson /s/ Dan R. Bucks

CLEO ANDERSON DAN R. BUCKS

Rule Reviewer Director of Revenue

Certified to Secretary of State March 1, 2010