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 13, 2007, at 1:00 p.m., a public hearing will be held in the 4 East (Fourth Floor) Conference Room of the Sam W. Mitchell Building, at Helena, Montana, to consider the amendment of the above-stated rules.

Individuals planning to attend the hearing shall enter the building through the east doors of the Sam W. Mitchell Building, 125 North Roberts, Helena, Montana.

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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, contact the Department of Revenue no later than 5:00 p.m., December 3, 2007, to advise us of the nature of the accommodation that you need. Please contact Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5828; fax (406) 444-3696; or e-mail [email protected].

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3. The rules proposed to be amended provide as follows, stricken matter interlined, new matter underlined:

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42.4.3102 CREDIT FOR PUBLIC CONTRACTOR'S GROSS RECEIPTS TAX - INDIVIDUAL INCOME TAX (1) and (2) remain the same.

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AUTH: 15-30-103, MCA

IMP: 15-50-205, 15-50-206, 15-50-207, MCA

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REASONABLE NECESSITY: The department is proposing to amend the title to ARM 42.4.3102 to strike "public" and include a reference to "individual income tax". After the respective administrative rules addressing the application of the credit for individual income tax and corporation license tax purposes were transferred to chapter 4 from chapters 15 and 23, respectively, the titles were not subsequently updated to distinguish between the two tax types. The correction to the title will clarify this issue.

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42.4.3103 CREDIT FOR CONTRACTOR'S GROSS RECEIPTS TAX - CORPORATION LICENSE TAX (1) through (3) remain the same.

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AUTH: 15-31-501, MCA

IMP: 15-50-207, MCA

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REASONABLE NECESSITY: The department is proposing to amend the title to ARM 42.4.3103 to include a reference to "corporation license tax". The same reasons apply for this amendment as stated for ARM 42.4.3102.

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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: Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5828; fax (406) 444-3696; or e-mail [email protected] and must be received no later than December 21, 2007.

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5. Cleo Anderson, Department of Revenue, Director's Office, has been designated to preside over and conduct the hearing.

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6. An electronic copy of this Notice of Public Hearing 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 Notice of Public Hearing 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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7. 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, which includes the name and e-mail or mailing address of the person to receive notices and specifies that the person wishes to receive notices regarding particular subject matter or matters. Notices will be sent by e-mail unless a mailing preference is noted in the request. Such 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.

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8. The bill sponsor notice requirements of 2-4-302, MCA, do not apply.

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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 November 13, 2007