BEFORE THE Department of REVENUE

OF THE STATE OF MONTANA

 

In the matter of the amendment of ARM 42.19.401, 42.19.405, 42.19.406, and 42.19.501 pertaining to property tax assistance and exemptions

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CORRECTED NOTICE OF AMENDMENT

 

TO: All Concerned Persons

 

1.  On January 16, 2014, the Department of Revenue published MAR Notice No. 42-2-905 pertaining to the public hearing on the proposed amendment of the above-stated rules at page 98 of the 2014 Montana Administrative Register, Issue Number 1. On February 27, 2014, the department published the notice of amendment at page 401 of the 2014 Montana Administrative Register, Issue Number 4.

 

2. An internal section reference within one of the rules was not updated to correspond with the overall renumbering of the rule.  The rule, as amended in corrected form, reads as follows, deleted matter interlined, new matter underlined:

 

            42.19.406 EXTENDED PROPERTY TAX ASSISTANCE PROGRAM (EPTAP) (1) through (11) remain as amended.

(12) Income for an entity includes those shown in (4)(10) and also the income of any natural person or entity that is a trustee of, or controls, 25 percent or more of the entity.

(13) through (24) remain as amended.

 

3.  The replacement pages for this corrected notice will be submitted to the Secretary of State on March 31, 2014.

 

 

 

            /s/ Laurie Logan                               /s/ Mike Kadas         

            LAURIE LOGAN                               MIKE KADAS

            Rule Reviewer                                  Director of Revenue

 

 

Certified to the Secretary of State March 17, 2014