(1) The director retains the authority to issue a final agency decision (FAD) on all matters except those identified in (2).

(2) The director delegates to the ODR the authority to issue a FAD on liquor licensing protests, bad debt matters, tax matters, and collection matters. The delegation to issue a FAD applies only to matters referred to the ODR.

(3) A FAD on liquor matters, liquor licensing protests, and bad debt matters may be appealed to the district court by filing a petition for judicial review within 30 days after service of the FAD.

(4) A FAD on a tax matter or collection matter may be appealed to the state tax appeal board as provided in 15-2-302, MCA, by filing an appeal within 30 days following receipt of the FAD.

(5) If no decision is rendered by the end of the 180-day period specified in 15-1-211, MCA, the department shall notify the parties that they are entitled to carry their appeal forward by filing a complaint with the appropriate reviewing authority within 30 days after service of the notice.