42.25.1802    DECLARATORY RULING PROCEDURE

(1) When an operator is uncertain how these regulations will apply to a particular circumstance, that person may petition the department for a declaratory ruling as provided in ARM 42.2.102 through 42.2.106, effective May 26, 2000. Copies of these rules may be obtained by contacting the Department of Revenue, P.O. Box 5805, Helena, Montana 59604-5805.

(a) In addition to the contents of the petition outlined in ARM 42.2.103, a petition must delineate the well or wells for which the petition is submitted.

(2) The fact that a person did not petition the department for a declaratory ruling regarding the applicability of a statute and regulation, or both of them, to that person's activity or proposed activity shall not be construed as a failure to exhaust administrative remedies in any subsequent administrative or judicial review, or litigation, between the department and the person involved over any particular item with respect to the oil and natural gas production tax.

History: 15-1-201, 15-36-322, MCA; IMP, 15-1-222, 15-36-301, 15-36-302, 15-36-303, 15-36-304, 15-36-305, 15-36-309, 15-36-310, 15-36-311, 15-36-312, 15-36-313, 15-36-314, 15-36-315, 15-36-319, 15-36-320, 15-36-321, 15-36-322, 15-36-324, 15-36-326, MCA; NEW, 1996 MAR p. 2001, Eff. 7/19/96; AMD, 2000 MAR p. 2988, Eff. 10/27/00.