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| Montana Administrative Register Notice 42-2-947 | No. 1 01/08/2016 | |
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BEFORE THE DEPARTMENT OF REVENUE OF THE STATE OF MONTANA
TO: All Concerned Persons
1. On February 1, 2016, at 1:30 p.m., the Department of Revenue will hold a public hearing in the Third Floor Reception Area Conference Room of the Sam W. Mitchell Building, located at 125 North Roberts, Helena, Montana, to consider the proposed amendment of the above-stated rules. The conference room is most readily accessed by entering through the east doors of the building facing Sanders Street.
2. The Department of Revenue will make reasonable accommodations for persons with disabilities who wish to participate in this public hearing or need an alternative accessible format of this notice. If you require an accommodation, advise the department of the nature of the accommodation needed no later than 5 p.m. on January 22, 2016. Contact Laurie Logan, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-7905; fax (406) 444-3696; or e-mail [email protected].
3. The rules proposed to be amended provide as follows, new matter underlined, deleted matter interlined:
42.29.101 DEFINITIONS The following definitions apply to this chapter: (1) through (12) remain the same. (13) "Universal system benefits (USB)" programs (a) through (f) remain the same.
AUTH: 69-8-413, MCA IMP: 69-8-402, MCA
REASON: The department proposes amending ARM 42.29.101 to change the term being defined in (13) to match with the term currently used in statute and in practice by the department and to add the commonly referenced acronym "USB" to the term being defined.
42.29.102 PURPOSE (1) Universal system benefits (USB) programs (2) There may be activities, programs, or expenditures that are not addressed within the rules that qualify for credits or expenditures. Activities, programs, or expenditures identified in the rules are not intended to be all inclusive. An omission in the rules in no way implies or intends to affect credit amounts.
AUTH: 69-8-413, MCA
REASON: The department proposes amending ARM 42.29.102 to change USBP to USB, in (1), to match with the acronym used in statute and in practice by the department. The department further proposes amending the structure of the sentences in (2) by adding serial commas, for better clarity.
42.29.103 (1) Annual USB programs summary reports required pursuant to 69-8-402, MCA, must be filed with the department on or before March 1 of each year. (2) The department shall provide written notice to each public utility or large customer claiming the USB credit that fails to submit a USB programs annual summary report by March 1 of each year. Penalties, authorized by 69-8-414, MCA, shall be imposed if the department does not receive a public utility's or large customer's USB programs annual summary report within 20 business days of the date on the department's written notice. (3) If the department does not receive a USB programs annual summary report from the public utility or large customer claiming the USB credit within 20 business days of the department's written notice, as set forth in (2), the department shall impose a $1,000 administrative penalty against the public utility or large customer. For each additional 30 days that the public utility or large customer does not file a USB programs annual summary report with the department, an additional $1,000 administrative penalty, up to a maximum of $5,000, will be assessed.
(a) and (b) remain the same.
(a) the names of the (b) when the USB program annual summary report was filed; (c) the specific date by which (d) where to file the challenge.
AUTH: 69-8-413, MCA
REASON: The department proposes amending ARM 42.29.103 to implement Senate Bill (SB) 312, L. 2015, which added a notification requirement on the department and a penalty provision for utilities and large customers who fail to timely file a universal system benefits (USB) program annual summary report each year, effective March 1, 2016. The department proposes striking the last sentence of (1) because although a late filing penalty will now apply, the credit may still be claimed in the year even if filed after the March 1 deadline. The department proposes adding new (2) to inform the public utility or large customer that they will have 20 business days after being notified by the department to file their USB program annual summary report or incur assessment of an administrative penalty. The department proposes adding new (3) to provide the penalty structure for the late filing of the USB program annual summary report, as set forth in proposed new (2), and as provided for in 69-8-414, MCA, with the passage of SB 312. In addition to renumbering the remaining sections of the rule following the addition of the two new sections, the department proposes incorporating additional detail into these remaining sections to make them clearer. The department will also be posting all future public notices online, in addition to the newspaper notifications, and has added that detail to newly numbered (6). The department further proposes updating the title of the rule to better reflect the rule content as amended. 4. Concerned persons may submit their data, views, or arguments, either orally or in writing, at the hearing. Written data, views, or arguments may also be submitted to: Laurie Logan, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-7905; fax (406) 444-3696; or e-mail [email protected] and must be received no later than February 12, 2016.
5. Laurie Logan, Department of Revenue, Director's Office, has been designated to preside over and conduct this hearing.
6. The Department of Revenue maintains a list of interested persons who wish to receive notices of rulemaking actions proposed by this agency. Persons who wish to have their name added to the list shall make a written request that includes the name and e-mail or mailing address of the person to receive notices and specifies that the person wishes to receive notice regarding a particular subject matter or matters. Notices will be sent by e-mail unless a mailing preference is noted in the request. A written request may be mailed or delivered to the person in 4 above or faxed to the office at (406) 444-3696, or may be made by completing a request form at any rules hearing held by the Department of Revenue.
7. An electronic copy of this notice is available on the department's web site at revenue.mt.gov/rules. 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. While the department also strives to keep its web site accessible at all times, in some instances it may be temporarily unavailable due to system maintenance or technical problems.
8. The bill sponsor contact requirements of 2-4-302, MCA, apply and have been fulfilled. The primary sponsor of Senate Bill 312, L. 2015, Mike Phillips, was contacted by letter on October 6, 2015, and December 14, 2015.
9. With regard to the requirements of 2-4-111, MCA, the department has determined that the amendment of the above-referenced rules will not significantly and directly impact small businesses. Documentation of the department's determination is available at revenue.mt.gov/rules or upon request from the person in 4.
/s/ Laurie Logan /s/ Mike Kadas Laurie Logan Mike Kadas Rule Reviewer Director of Revenue
Certified to the Secretary of State December 28, 2015
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A directory of state agencies is available online at http://www.mt.gov/govt/agencylisting.asp.
For questions about the organization of the ARM or this web site, contact [email protected].
