BEFORE THE DEPARTMENT OF REVENUE

OF THE STATE OF MONTANA

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TO: All Concerned Persons

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1. On December 6, 2007, the department published MAR Notice No. 42-2-792 regarding the proposed adoption, amendment, amendment and transfer, and repeal of the above-stated rules at page 2000 of the 2007 Montana Administrative Register, issue no. 23.

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2. A public hearing was held on January 8, 2008, to consider the proposed adoption, amendment, amendment and transfer, and repeal. No one appeared at the hearing to testify and no written comments were received.

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3. The department adopts New Rule I (42.2.310); amends ARM 42.2.304, 42.2.306, 42.2.321, 42.2.501, 42.2.503, 42.2.505, 42.2.510; amends and transfers ARM 42.2.401 (42.15.526); and repeals ARM 42.2.309 and 42.2.320 as proposed.

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4. An electronic copy of this Adoption Notice is available through the department's site on the World Wide Web at www.mt.gov/revenue, under "for your reference"; "DOR administrative rules"; and "upcoming events and proposed rule changes." The department strives to make the electronic copy of this Adoption 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.

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/s/ Cleo Anderson�������������������/s/ Dan R. Bucks

CLEO ANDERSON����������������DAN R. BUCKS

Rule Reviewer������������������������Director of Revenue

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Certified to Secretary of State February 4, 2008