BEFORE THE DEPARTMENT OF REVENUE

OF THE STATE OF MONTANA

 

In the matter of the adoption of New Rule I (42.4.402) relating to issuing tax certificates to LLCs following administrative dissolution

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NOTICE OF ADOPTION

 

TO:  All Concerned Persons

 

1.  On September 22, 2011, the department published MAR Notice No. 42-2-868 regarding the proposed adoption of the above-stated rule at page 1988 of the 2011 Montana Administrative Register, issue no. 18.

 

2.  A public hearing was held on October 17, 2011, to consider the proposed adoption.  No one appeared at the hearing to testify.

 

3.  No comments were received.  However, the department further amends New Rule I (42.2.402) as shown below, new matter underlined.  The amendment is necessary, after further review, to include a reference to another existing department rule that provides additional detail that may be helpful to certain taxpayers.

 

            NEW RULE 1 (42.4.402)  TAX CERTIFICATES - REQUIREMENTS

(1) through (6) remain as proposed.

(7)  The department will not issue any tax certificate unless the application contains the name, mailing address, and federal employer identification number (FEIN) of the entity.  If the entity is a single member LLC that has no employees and does not have an FEIN, the single member LLC shall use its owner's social security number (SSN) or FEIN.  If the entity is a C corporation requesting a tax clearance certificate described in (3), the entity must provide additional information as provided in ARM 42.23.313.

(8) and (9) remain as proposed.

 

AUTH:  15-1-201, MCA

IMP:  15-31-524, 15-31-552, 35-1-994, 35-1-1037, 35-6-201, 35-8-912, 35-8-1010, 35-8-912, MCA

 

4.  Therefore, the department adopts New Rule I (42.4.402) with the amendments shown above.

 

5.  An electronic copy of this notice is available on the department's web site at www.revenue.mt.gov.  Locate "Legal Resources" in the left hand column, select the "Rules" link and view the options under the "Notice of Proposed Rulemaking" heading.  The department strives to make the electronic copy of this 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.

 

 

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

CLEO ANDERSON                                     DAN R. BUCKS

Rule Reviewer                                               Director of Revenue

 

Certified to Secretary of State October 31, 2011