(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 (FAD) to the Office of Dispute Resolution (ODR) for all matters except liquor license violations, revocations, and lapses.

(2) The delegation to issue a FAD applies only to matters referred to ODR and not excepted in (1).

(3) A liquor FAD issued by the director or the hearing examiner may be appealed to the appropriate district court for the state of Montana as provided in 16-4-411, MCA.

(4) A tax FAD issued by the hearing examiner shall be appealed to the State Tax Appeal Board (STAB) as provided in 15-2-302, MCA.

(5) If a person or other entity receives an adverse agency decision in a tax dispute, they shall have 30 days to submit an appeal from such decision to the State Tax Appeal Board.

(6) If no decision is rendered by the end of the 180-day period specified in 15-1-211, MCA, and ARM 42.2.616, the department shall issue a determination to the taxpayer. The determination shall inform them that the 180-day term has run without a decision and that they are therefore entitled to carry their appeal forward. The person or other entity shall then have 30 days to file a complaint with the appropriate reviewing authority.