(1) Disputes concerning cost surveys for cigarettes will be heard by the department's office of dispute resolution. For this purpose, appeal rights contained in 15-1-211 , MCA, and ARM 42.2.613 through 42.2.621, effective December 17, 1999, and November 1, 2002, are incorporated by reference. Copies may be obtained by contacting the Department of Revenue, P.O. Box 7701, Helena, Montana 59604-7701.