BEFORE THE DEPARTMENT OF REVENUE

OF THE STATE OF MONTANA

TO: All Concerned Persons

1. On October 26, 2006, the department published MAR Notice No. 42-2-765 regarding a public hearing on the proposed amendment of the above-stated rules at page 2529 of the 2006 Montana Administrative Register, Issue No. 20. On December 22, 2006, the department published notice of amendment at page 3108 of the 2006 Montana Administrative Register, Issue No. 24.

2. The reason for the correction to ARM 42.21.158 is because on August 10, 2006, the department published an amendment to this rule at page 1962 of the 2006 Montana Administrative Register, Issue No. 15, and those amendments were not included in the text of the rule as published on October 26, 2006 in MAR Notice No. 42-2-765. The text of the proposed amendment may be found at page 1235 of the 2006 Montana Administrative Register, Issue No. 10, where the department added three new sections. Those sections were inadvertently omitted from the text of the amended rule as it was published in the October 26, 2006 register. The amendment reads as follows:

42.21.158 PROPERTY REPORTING REQUIREMENTS (1) through (10) remain the same.

AUTH: 15-1-201, MCA

IMP: 15-1-303, 15-8-104, 15-8-301, 15-8-309, 15-24-902, 15-24-903, 15-24-905, MCA

3. Replacement pages for the corrected notice of amendment have been submitted to the Secretary of State on December 29, 2006.

4. An electronic copy of this Corrected Notice is available through the department's site on the World Wide Web at www.mt.gov/revenue, under the Notice of Rulemaking section. The department strives to make the electronic copy of this Corrected 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 January 16, 2007