42.4.4106 : APPEAL RIGHTS - Administrative Rules of the State of Montana

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	Rule: 42.4.4106	Prev Up Next
	Rule Title: APPEAL RIGHTS

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Department:	REVENUE
Chapter:	TAX CREDITS
Subchapter:	Alternative Energy Production - Income and Property Tax Incentives for Individuals and Corporations

Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.4.4106 APPEAL RIGHTS

(1) For energy-related property tax exemptions or property tax rate reductions, an applicant may appeal the department's decision to the State Tax Appeal Board within 30 days of receiving notice of denial from the department.

(2) For energy-related income tax credits, an individual or entity claiming the credit may appeal the department's denial or other adjustment of the credit in accordance with ARM 42.2.510 and 42.2.613 through 42.2.621.

History: 15-1-201, MCA; IMP, 15-1-211, 15-2-302, 15-31-501, MCA; NEW, 2002 MAR p. 1094, Eff. 4/12/02; AMD and TRANS, from 42.4.112, 2004 MAR p. 1965, Eff. 8/20/04; AMD, 2010 MAR p. 1407, Eff. 6/11/10; AMD, 2013 MAR p. 216, Eff. 2/15/13.

MAR Notices	Effective From	Effective To	History Notes
42-2-889	2/15/2013	Current	History: 15-1-201, MCA; IMP, 15-1-211, 15-2-302, 15-31-501, MCA; NEW, 2002 MAR p. 1094, Eff. 4/12/02; AMD and TRANS, from 42.4.112, 2004 MAR p. 1965, Eff. 8/20/04; AMD, 2010 MAR p. 1407, Eff. 6/11/10; AMD, 2013 MAR p. 216, Eff. 2/15/13.
42-2-827	6/11/2010	2/15/2013	History: 15-1-201, MCA; IMP, 15-1-211, 15-2-302, 15-31-501, MCA; NEW, 2002 MAR p. 1094, Eff. 4/12/02; AMD and TRANS, from 42.4.112, 2004 MAR p. 1965, Eff. 8/20/04; AMD, 2010 MAR p. 1407, Eff. 6/11/10.
	8/20/2004	6/11/2010	History: 15-1-201, MCA; IMP, 15-1-211, 15-2-302, 15-31-501, MCA; NEW, 2002 MAR p. 1094, Eff. 4/12/02; AMD and TRANS, from ARM 42.4.112, 2004 MAR p. 1965, Eff. 8/20/04.