42.2.613    DEFINITIONS

The following definitions apply to rules found in this subchapter.

(1) "Administrative Law Judge" means, within the context of the department's ODR, the individual who:

(a) adjudicates or mediates a dispute between a person or other entity and the department after the dispute has been proceeded beyond informal review; and

(b) has general authority to regulate the course of appeals.

(2) "Bad debt matters" means disputes arising from a debt owed to an agency, other than the Department of Public Health and Human Services, that have been transferred to the department for collections pursuant to 17-4-104, MCA.

(3) "Collection matters" means disputes arising from the department's collection of outstanding state taxes and any associated penalties and interest.

(4) "Evidence" has the meaning given in 26-1-101, MCA.

(5) "Form APLS101F" is a document titled Request for Informal Review that is available at mtrevenue.gov for use by a person or other entity to file a written objection with the department for issues concerning the first notice of a tax adjustment.

(6) "Form APLS102F" is a document titled Notice of Referral to the Office of Dispute Resolution that is available at mtrevenue.gov for use by a person or other entity to appeal an informal review determination to the ODR.

(7) "Form CAB-8" is a document titled Request for Informal Review for Centrally Assessed Companies that is available at mtrevenue.gov for use by a centrally assessed company to appeal a first notice of tax assessment or classification.

(8) "Form CAB-9" is a document titled Notice of Referral to the Office of Dispute Resolution for Centrally Assessed Companies that is available at mtrevenue.gov for use by a centrally assessed company to appeal an informal review determination to the ODR.

(9) "Hearing" means a recorded, contested proceeding before an ALJ, acting as a finder of fact, during which the parties may offer testimony under oath with an opportunity to question the witnesses, offer exhibits, make arguments, and provide evidence.

(10) "Initial conference" means a conference conducted by ODR with the parties involved to consider the issues in dispute and determine:

(a) whether the proceedings will be informal or formal;

(b) the necessity for discovery; and

(c) a schedule that will address the context and needs of the dispute; or

(d) whether the taxpayer will elect to bypass ODR.

(11) "Liquor license protests" means challenges pursuant to 16-4-207, MCA, to the transfer of ownership or location of an all-beverages license.

(12) "Liquor matters" means disputes arising from the department's administration of the Montana Alcoholic Beverage Code (Title 16, chapters 1 through 4, and 6, MCA), other than liquor license protests. Liquor matters are contested cases conducted pursuant to the Montana Administrative Procedure Act set out in Title 2, chapter 4, part 6, MCA. Liquor matters are not subject to the dispute resolution procedures established by 15-1-211, MCA.

(13)  "Marijuana matters" means disputes arising from the department's administration of the Montana Marijuana Regulation and Taxation Act (Title 16, chapter 12, MCA, and ARM Title 42, chapter 39).  Marijuana matters are contested cases conducted pursuant to the Montana Administrative Procedure Act, Title 2, chapter 4, part 6, MCA.  Marijuana matters are not subject to the dispute resolution procedures established by 15-1-211, MCA.

(14) "Mediation" means a process by which a mediator assists opposing parties in attempting to arrive at a mutually acceptable resolution of a dispute.

(15) "Notice of referral to the ODR" means to file an appeal from an informal review determination with the ODR, by submitting:

(a) a completed Form APLS102F; or

(b) any other written objection.

(16) "ODR" means the department's Office of Dispute Resolution as established by 15-1-211, MCA.

(17) "Party" means either a person or other entity or the department.

(18) "Request for informal review" means a request by a person or other entity for review of a tax assessment, adjustment, or other department determination, by submitting:

(a) a completed Form APLS101F;

(b) a completed Form CAB-8; or

(c) any other written request for review.

(19) "Settlement" means a mutually agreed upon resolution of the disputed issues.

(20) "Tax matters" means disputes arising from the department's administration of state taxes.

 

History: 15-1-201, 15-1-211, 16-12-112, MCA; IMP, 15-1-211, 16-12-109, 16-12-112, MCA; NEW, 1999 MAR p. 2900, Eff. 12/17/99; AMD, 2000 MAR p. 3557, Eff. 12/22/00; AMD, 2002 MAR p. 3048, Eff. 11/1/02; AMD, 2006 MAR p. 85, Eff. 1/13/06; AMD, 2016 MAR p. 1072, Eff. 6/18/16; AMD, 2018 MAR p. 652, Eff. 3/31/18; AMD, 2018 MAR p. 1171, Eff. 6/23/18; AMD, 2021 MAR p. 1147, Eff. 9/11/21; AMD, 2022 MAR p. 1712, Eff. 8/27/22.