42.2.1002    PURPOSE

(1) Section 15-1-223, MCA, creates within the Department of Revenue, the Office of Taxpayer Assistance (OTA). The OTA has five major purposes which are to:

(a) assist taxpayers with problems and provide easily understandable tax information related to:

(i) instructions and forms;

(ii) audits and corrections;

(iii) collections; and

(iv) appeal procedures.

(b) monitor compliance with the Taxpayer Bill of Rights, as required in 15-1-222, MCA;

(c) receive and evaluate complaints of improper or abusive behavior by employees and make recommendations to the director regarding appropriate actions to be taken;

(d) monitor and report any abuses in collection activities and make recommendations to the director of appropriate actions to be taken; and

(e) perform other functions that will assist taxpayers with their compliance of the Montana's tax laws.

History: 15-1-201, MCA; IMP, 15-1-222, 15-1-223, MCA; NEW, 2010 MAR p. 2759, Eff. 11/27/10.