BEFORE THE DEPARTMENT OF REVENUE

OF THE STATE OF MONTANA

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TO: All Concerned Persons

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1. On September 20, 2007, the department published MAR Notice No. 42-2-776 regarding the proposed amendment and repeal of the above-stated rules at page 1412 of the 2007 Montana Administrative Register, issue no. 18.

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2. A public hearing was held on October 11, 2007, to consider the proposed amendment and repeal. No one appeared at the hearing to testify. No comments were received. Therefore, the department amends and repeals the rules as proposed.

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3. The department amends ARM 42.21.113, 42.21.123, 42.21.131, 42.21.137, 42.21.138, 42.21.139, 42.21.140, 42.42.151, 42.21.153, 42.21.155, and 42.22.1311 and repeals ARM 42.21.112 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 October 29, 2007