BEFORE THE Department of REVENUE

OF THE STATE OF MONTANA

 

In the matter of the amendment of ARM 42.9.110, 42.9.111, and 42.9.203 pertaining to pass-through entity audit adjustments and the computation of composite tax, and ARM 42.15.219 and 42.15.526 pertaining to pension and annuity income exclusions and small business liability funds

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NOTICE OF AMENDMENT

 

TO: All Concerned Persons

 

1. On September 23, 2016, the Department of Revenue published MAR Notice No. 42-2-962 pertaining to the public hearing on the proposed amendment of the above-stated rules at page 1660 of the 2016 Montana Administrative Register, Issue Number 18.

 

2. On October 13, 2016, a public hearing was held to consider the proposed amendment. No members of the public appeared for the hearing and no written comments were received.

 

3. The department amends the above-stated rules as proposed.

 

 

/s/ Laurie Logan                                           /s/ Mike Kadas

Laurie Logan                                               Mike Kadas

Rule Reviewer                                             Director of Revenue

 

           

Certified to the Secretary of State October 31, 2016.