BEFORE THE DEPARTMENT OF REVENUE

OF THE STATE OF MONTANA

 

 

In the matter of the adoption of New Rule I (42.2.402) relating to issuing tax certificates to LLCs following administrative dissolution

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CORRECTED NOTICE OF ADOPTION

 

TO:  All Concerned Persons

 

1.  On September 22, 2011, the department published MAR Notice No. 42-2-868 regarding a public hearing on the proposed adoption of the above-stated rule at page 1988 of the 2011 Montana Administrative Register, Issue No. 18.  On November 10, 2011, the department published the notice of adoption at page 2425 of the 2011 Montana Administrative Register, Issue No. 21.

 

2.  The reason for the correction is because the wrong chapter number was inadvertently assigned to the new rule and an implementing statute was cited twice.  The corrected rule reads as follows:

 

NEW RULE I (42.2.402)  TAX CERTIFICATES - REQUIREMENTS

(1) through (9) remain as adopted.

 

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

 

3.  Replacement pages for the corrected notice of adoption will be submitted to the Secretary of State on December 30, 2011.

 

4.  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 November 14, 2011