(1) An interested party appealing a department decision, determination, or redetermination under 39-51-1109 or 39-51-2402 , MCA, must file with the department a written notice of appeal within ten days after the decision was mailed to the interested party's last known address.

(a) If the appeal is of an independent contractor central unit (ICCU) determination provided for at ARM Title 24, chapter 35, subchapters 2 and 3, the appeal must be filed with the ICCU.

(2) The notice of appeal should contain reasons for the appeal.

(3) The notice of a benefits appeal, other than that referenced in ARM 24.11.315(1) (a) , must be filed at the department's office in Helena either in person, by mail, by facsimile, or by e-mail. Benefit appeal forms may be used and are available upon request.

(4) The notice of a tax appeal, other than that referenced in ARM 24.11.315(1) (a) , must be filed in writing with the department's office in Helena, either in person, by mail, by facsimile, or by e-mail.