Mont. Admin. R. 42.2.510 - REVIEW OF NOTICE OF ASSESSMENT (NOA)
(1) This
rule applies to all department actions where a Notice of Assessment (NOA) or
deficiency assessment, as those terms are defined in ARM
42.2.304,
is issued. An NOA does not include centrally assessed appraisal reports and
centrally assessed assessment notices which are covered by ARM
42.2.511.
(2) The department will provide notification
by mailing the NOA to the taxpayer as prescribed in
15-1-211,
MCA. Information provided on the NOA shall advise the taxpayer of the
requirement to file a Request for Informal Review (Form APLS101F) or a written
objection to the NOA with the department within 45 days from the date of the
NOA; and that failure to file a written objection within the 45 days shall be
deemed an admission that the debt stated in the NOA is due and owing.
(a) If the taxpayer agrees with the NOA, the
matter is resolved upon compliance with, or acceptance of, the terms set forth
in the NOA.
(b) If the taxpayer
does not pay or respond to the NOA as required in (2), a letter will be sent to
the taxpayer requesting payment within 45days of the date of the letter or a
Warrant for Distraint may be issued pursuant to
15-1-702,
MCA.
(c) If payment is received,
the matter is resolved.
(d) If
payment is not received, the matter is forwarded to the department's
Collections Bureau for handling.
(3) The taxpayer must submit to the
department an objection to the NOA within 45 days of the date on the NOA. If
the objection is sent by the U.S. Postal Service or by any other generally
accepted delivery service, the objection must be postmarked within 45 days of
the date of the NOA. If it is sent by e-mail, it must be sent within 45 days of
the date of the NOA. Failure to respond within the 45 days shall be deemed an
admission that the debt stated in the NOA is due and owing.
(a) Objections may be submitted using Form
APLS101F or by a detailed letter stating the issues and amount of tax
disputed.
(b) Electronic objections
will be accepted. The e-mail address is provided in the appeal rights section
of the NOA.
(4) An
extension to deadlines in this rule may be granted if both parties
agree.
(5) The department shall
review the objection and determine whether the department agrees or disagrees
with the taxpayer's objections. The department shall mail written notice to the
taxpayer advising the taxpayer of the department's determination within 45 days
after receipt of the objection.
(a) If the
department concurs with the taxpayer, the matter is resolved by withdrawing or
revising the NOA.
(b) If the
department disagrees with the taxpayer, it shall explain the reasons for the
disagreement in a Notice of Determination, notify the taxpayer of the dispute
resolution procedures, and provide a copy of the Notice of Referral to the
Office of Dispute Resolution (Form APLS102F). The department shall also notify
the taxpayer that the taxpayer must submit Form APLS102F or any other written
objection to the department within 45 days of the date on the Notice of
Determination from the department, and that the taxpayer will forfeit the right
to a hearing if the taxpayer fails to submit Form APLS102F or any other written
objection within the -45-day period.
(c) If the department does not issue a Notice
of Determination within the 45-day period provided in this rule, and an
extension has not been previously agreed to between the parties, the taxpayer's
appeal for the period identified in the NOA is deemed granted. An appeal that
is deemed granted on this basis does not prohibit the department from making
the same adjustment(s) identified in the underlying NOA in a different tax
period.
(6) If the
taxpayer disagrees with the department's determination, the taxpayer must
submit Form APLS102F or any other written objection within 45 days of the date
on the Notice of Determination to request a hearing before the Office of
Dispute Resolution (ODR). Appeals should be mailed to the Department of
Revenue, Office of Dispute Resolution, P.O. Box 5805, Helena, Montana 59604 or
e-mailed to dordisputeresolution@mt.gov. If the objection is sent by the U.S.
Postal Service or by any other generally accepted delivery service, the
objection must be postmarked within 45 days of the date of the department's
Notice of Determination. If it is sent by e-mail, it must be sent within 45
days of the date of the department's Notice of Determination.
(a) Failure by the taxpayer to file an appeal
within 45 days of the date of the department's Notice of Determination shall be
deemed an admission that the debt stated in the NOA is due and owing.
(b) If the taxpayer pays the bill, the matter
is resolved.
(c) If the taxpayer
does not pay the bill, the matter will be referred to the department's
Collections Bureau.
(7)
Once the matter is submitted to the ODR, ARM
42.2.613
through
42.2.621
apply. The department has 180 calendar days from the referral date to resolve
the matter.
(8) The parties can
agree to settle the dispute at any point during the process.
Notes
AUTH: 15-1-201, 15-1-211, 15-1-701, 15-31-501, 15-35-122, 15-36-322, 15-39-114, MCA; IMP: 15-1-211, 15-1-406, 15-8-601, 15-30-2602, 15-31-503, 15-35-112, 15-36-313, 15-36-314, 15-37-110, 15-37-114, 15-37-210, 15-38-110, 15-39-104, MCA
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.