Rule Chapter: 42.2
	Chapter Title: GENERAL DEPARTMENT RULES

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	42.2 : GENERAL DEPARTMENT RULES

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Rule No. Rule Title Latest Version Effective Date Subchapter 1 Procedural Rules 42.2.101 MODEL PROCEDURAL RULES 12/28/1979 42.2.102 INTRODUCTION 5/26/2000 42.2.103 CONTENT OF PETITION 5/26/2000 42.2.104 ACCEPTANCE OR DENIAL OF A PETITION FOR A DECLARATORY RULING 5/26/2000 42.2.105 RECORD OF DECLARATORY RULING 5/26/2000 42.2.106 EFFECT 5/26/2000 Rules 42.2.107 through 42.2.114 reserved 42.2.115 FINAL AGENCY DECISIONS REP 4/13/2007 Subchapter 2 Administrative Summons 42.2.201 RESTRICTION ON USE OF TAXPAYER OR LICENSEE LISTS REP 9/11/1992 42.2.202 DEFINITIONS 3/10/2006 42.2.203 ADMINISTRATIVE SUMMONS 3/10/2006 42.2.204 ISSUANCE OF AN ADMINISTRATIVE SUMMONS 3/10/2006 42.2.205 PROCESS TO QUASH AN ADMINISTRATIVE SUMMONS 3/10/2006 42.2.206 PROCESS TO INTERVENE 3/10/2006 42.2.207 ENFORCEMENT OF ADMINISTRATIVE SUMMONS 3/10/2006 Subchapter 3 Public Access and Participation 42.2.301 OPEN MEETINGS 4/6/1976 42.2.302 REQUESTS FOR INFORMATION 7/11/2014 42.2.303 APPOINTMENTS WITH DIRECTOR, DEPUTY DIRECTOR, OR DIVISION ADMINISTRATORS 5/7/2016 42.2.304 DEFINITIONS 11/11/2016 42.2.305 AVAILABILITY AND RETENTION OF TAXPAYER RECORDS 7/11/2014 42.2.306 PENALTY AND INTEREST REP 11/11/2016 42.2.307 ACCOUNTING METHODS 7/11/2014 42.2.308 NONRESIDENT CALCULATION OF MONTANA SOURCE INCOME REALIZED AND RECOGNIZED WHEN MONTANA PROPERTY IS RELINQUISHED AS PART OF A SECTION 1031 EXCHANGE 7/11/2014 42.2.309 VOLUNTARY DISCLOSURE REP 2/15/2008 42.2.310 VOLUNTARY DISCLOSURE PROGRAM FOR NONFILING TAXPAYERS 7/11/2014 42.2.311 PUBLIC PARTICIPATION 7/11/2014 42.2.312 ACTIONS CONSIDERED TO BE OF SIGNIFICANT PUBLIC INTEREST 7/11/2014 42.2.313 NOTICE AND MEANS FOR PUBLIC PARTICIPATION 7/11/2014 Rules 42.2.314 and 42.2.315 reserved 42.2.316 ALTERNATIVE COUNTY BUSINESS OFFICE HOURS REP 8/29/2020 Rules 42.2.317 through 42.2.319 reserved 42.2.320 INTEGRATED REVENUE INFORMATION SYSTEM (IRIS) ADMINISTRATIVE FEE REP 2/15/2008 42.2.321 DEPARTMENT PROGRAMS RELATED TO PUBLIC PARTICIPATION 7/11/2014 42.2.322 INFORMATIONAL MATERIALS 7/11/2014 42.2.323 PUBLIC ASSISTANCE 7/11/2014 42.2.324 NOTIFICATION OF INTERESTED PERSONS 7/11/2014 42.2.325 ACCESS TO INFORMATION 5/7/2016 42.2.326 RULEMAKING REP 1/13/2006 42.2.327 OTHER MEASURES REP 1/13/2006 42.2.328 NONDISCLOSURE OF PROPERTY RECORD INFORMATION 10/29/2016 Subchapter 4 Tax Certificates 42.2.401 SMALL BUSINESS LIABILITY FUNDS TRANS 2/15/2008 42.2.402 TAX CERTIFICATES – REQUIREMENTS 11/11/2011 Subchapter 5 Partial Payments, Penalties, Interest, and Collection 42.2.501 APPLICATION OF PARTIAL PAYMENTS 7/11/2014 Rule 42.2.502 reserved 42.2.503 JEOPARDY ASSESSMENT AND EMERGENCY EXECUTION 11/11/2016 42.2.504 OTHER PENALTIES - LATE PAY, FAILURE TO FILE, FRAUDULENT AND FRIVOLOUS 11/11/2016 42.2.505 INTEREST ON UNPAID TAX 11/11/2016 42.2.506 LATE FILING PENALTY 11/11/2016 42.2.507 SUBSTANTIAL UNDERSTATEMENT PENALTY 11/11/2016 42.2.508 ADJUSTMENTS TO PENALTY AND INTEREST 11/11/2016 Rule 42.2.509 reserved 42.2.510 REVIEW OF NOTICE OF ASSESSMENT (NOA) 9/10/2022 42.2.511 REVIEW OF CENTRALLY ASSESSED PROPERTY APPRAISALS 11/11/2016 42.2.512 REASONABLE CAUSE 11/11/2016 42.2.513 PROOF OF REASONABLE CAUSE OR LACK OF NEGLECT 11/11/2016 Rules 42.2.514 through 42.2.519 reserved 42.2.520 COLLECTION OF DELINQUENT TAXES OR OTHER FUNDS THROUGH OFFSET PROCEDURES 7/11/2014 Subchapter 6 Dispute Resolution 42.2.601 UNIFORM TAX REVIEW PROCEDURE - DEFINITIONS - APPLICABILITY DATE REP 12/17/1999 42.2.602 NOTICE TO TAXPAYER REP 12/17/1999 42.2.603 TAXPAYER OBJECTIONS TO AUDITOR'S ASSESSMENT OR REFUND DENIAL, OR DENIAL OR WAIVER OF PENALTY AND INTEREST REP 12/17/1999 42.2.604 CONSEQUENCES OF FAILURE TO OBJECT TO AN ASSESSMENT IN A TIMELY MANNER REP 12/17/1999 42.2.605 DIVISION ADMINISTRATOR'S DECISION REP 12/17/1999 42.2.606 TAXPAYER OBJECTION TO DECISION OF THE DIVISION ADMINISTRATOR REP 12/17/1999 42.2.607 ALTERNATIVE PROCEDURES REP 12/17/1999 42.2.608 DIRECTOR OF THE DEPARTMENT OF REVENUE'S DECISION REP 12/17/1999 42.2.609 TAXPAYER APPEALS TO THE STATE TAX APPEAL BOARD REP 12/17/1999 42.2.610 DIRECTOR INITIATED REVIEW REP 12/17/1999 42.2.611 SETTLEMENT OF TAX DISPUTES REP 12/17/1999 42.2.612 DEPARTMENTAL PROCEDURES REP 12/17/1999 42.2.613 DEFINITIONS 8/27/2022 42.2.614 PURPOSE 8/27/2022 42.2.615 REFERRALS TO ODR 8/27/2022 42.2.616 FORMALITY OF PROCEDURES 8/27/2022 42.2.617 INITIAL CONFERENCES 3/31/2018 42.2.618 MEDIATION PROCEDURES 6/18/2016 42.2.619 HEARING PROCEDURES 6/18/2016 42.2.620 INFORMATION OFFERED IN HEARINGS 6/18/2016 42.2.621 FINAL AGENCY DECISION AND APPEAL 9/11/2021 Subchapter 7 Public Access 42.2.701 PUBLIC ACCESS TO TAXPAYER INFORMATION REP 12/22/2000 42.2.705 ALTERNATIVE COUNTY BUSINESS OFFICE HOURS TRANS 3/25/2017 Subchapter 8 Ethics Rules 42.2.801 STATEMENT OF INTENT 11/5/1999 42.2.802 DEFINITIONS - ETHICS OF DEPARTMENT OF REVENUE EMPLOYEES 11/5/1999 42.2.803 REQUIRED EMPLOYEE CONDUCT 11/5/1999 42.2.804 EXAMPLES OF SITUATIONS WHERE DISCLOSURE OF AN ETHICAL ISSUE IS REQUIRED 11/5/1999 42.2.805 BEST INTERESTS OF THE STATE OF MONTANA 11/5/1999 42.2.806 REVIEW OF ETHICAL ISSUES AND DEPARTMENT ACTION AFTER DISCLOSURE 11/5/1999 42.2.807 CONSEQUENCES FOR FAILURE TO COMPLY WITH ETHICAL STANDARDS 11/5/1999 Subchapter 9 School Districts Waiver to Taxes 42.2.901 DEFINITIONS 7/11/2014 42.2.902 ELECTION TO WAIVE PROTESTED TAXES - SCHOOL DISTRICTS NOTIFICATION REQUIREMENTS 9/24/2010 42.2.903 COUNTY TREASURERS NOTIFICATION REQUIREMENTS 9/24/2010 42.2.904 DEPARTMENT OF REVENUE NOTIFICATION REQUIREMENTS 9/24/2010 42.2.905 ELECTION REQUIREMENT 9/24/2010 Subchapter 10 Office of Taxpayer Assistance 42.2.1001 DEFINITIONS 11/27/2010 42.2.1002 PURPOSE 11/27/2010 42.2.1003 PROCEDURE 11/27/2010