BEFORE THE DEPARTMENT OF REVENUE
OF THE STATE OF MONTANA

 

In the matter of the amendment of ARM 42.4.2501 relating to Biodiesel and Biolubricant Tax Credit

) ) ) )

NOTICE OF PROPOSED AMENDMENT NO PUBLIC HEARING CONTEMPLATED

 

TO:  All Concerned Persons

 

1.  On March 27, 2009, the department proposes to amend the above-stated rule.

 

2.  The Department of Revenue will make reasonable accommodations for persons with disabilities who wish to participate in the rulemaking process and need an alternative accessible format of this notice.  If you require an accommodation, contact the Department of Revenue no later than 5:00 p.m. on March 2, 2009, to advise us of the nature of the accommodation that you need.  Please contact Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5825; fax (406) 444-3696; e-mail [email protected].

 

            3.  The rule proposed to be amended provides as follows, stricken matter interlined, new matter underlined:

 

            42.4.2501  DEFINITIONS  The following definitions apply to terms used in this subchapter:

            (1) remains the same.

 

AUTH:  15-30-305, 15-31-501, MCA

IMP:  15-31-701, 15-32-701, MCA

 

REASONABLE NECESSITY:  The department is proposing to amend ARM 42.4.2501 to correct a typographic error in the implementing cite.

 

4.  Concerned persons may submit their data, views, or arguments concerning the proposed action in writing to: Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5828; fax (406) 444-3696; or e-mail [email protected] and must be received no later than March 13, 2009.

 

5.  If persons who are directly affected by the proposed action wish to express their data, views, or arguments orally or in writing at a public hearing, they must make written request for a hearing and submit this request along with any written comments they have to Cleo Anderson at the above address no later than March 13, 2009.

 

6.  If the agency receives requests for a public hearing on the proposed action from either 10% or 25, whichever is less, of the persons who are directly affected by the proposed action; from the appropriate administrative rule review committee of the Legislature; from a governmental subdivision or agency; or from an association having no less than 25 members who will be directly affected, a hearing will be held at a later date.  Notice of the hearing will be published in the Montana Administrative Register.  Ten percent of those persons directly affected has been determined to be approximately one based on approximately ten taxpayers who have taken this credit.

 

7.  An electronic copy of this Proposal Notice is available through the department's site on the World Wide Web at www.mt.gov/revenue, under "for your reference"; "DOR administrative rules"; and "upcoming events and proposed rule changes."  The department strives to make the electronic copy of this Proposal Notice conform to the official version of the Notice, as printed in the Montana Administrative Register, but advises all concerned persons that in the event of a discrepancy between the official printed text of the Notice and the electronic version of the Notice, only the official printed text will be considered.  In addition, although the department strives to keep its web site accessible at all times, concerned persons should be aware that the web site may be unavailable during some periods, due to system maintenance or technical problems.

 

8.  The Department of Revenue maintains a list of interested persons who wish to receive notices of rulemaking actions proposed by this agency.  Persons who wish to have their name added to the list shall make a written request, which includes the name and e-mail or mailing address of the person to receive notices and specifies that the person wishes to receive notice regarding particular subject matter or matters.  Notices will be sent by e-mail unless a mailing preference is noted in the request.  Such written request may be mailed or delivered to the person in 4 above or faxed to the office at (406) 444-3696, or may be made by completing a request form at any rules hearing held by the Department of Revenue.

 

9.  The bill sponsor notice requirements of 2-4-302, MCA, do not apply.

 

/s/ Cleo Anderson                                         /s/ Dan R. Bucks

CLEO ANDERSON                                      DAN R. BUCKS

Rule Reviewer                                               Director of Revenue

 

Certified to Secretary of State February 2, 2009