(1) In accordance with the authority of the director as provided in 2-15-112, MCA, the director delegates the authority to issue final agency decisions to the Office of Dispute Resolution (ODR) for all matters except liquor license violations, revocations, and lapses.

(2) This delegation to issue a final agency decision (FAD) applies only to matters referred to the ODR and that are not excepted in (1) .

(3) A FAD issued by the director or an ODR hearing examiner may be appealed as follows:

(a) all tax matters shall be appealed to the State Tax Appeal Board (STAB) as provided in 15-2-302, MCA; and

(b) all liquor matters shall be appealed to the appropriate district court for the state OF MONTANA as provided in 16-4-411, MCA.