Administrative Rules of Montana
Department 18 - TRANSPORTATION
Chapter 18.15 - MOTOR FUELS TAX
Subchapter 18.15.1 - Administration
Rule 18.15.104 - NOTICES - REVIEW - HEARING

(1) The department shall issue a notice to a taxpayer as follows:

(2) The notice shall advise the taxpayer of the right to request review of or hearing on any notice.

(3) Notices are sent via U.S. mail or email to the taxpayer address on file with the department.

(4) An assessment notice in an amount exceeding $500, is sent via certified mail to the taxpayer's address on file with the department.

(5) If the taxpayer agrees with the notice, the matter is resolved upon compliance with, or acceptance of, the terms set forth in the notice.

(6) If the taxpayer disagrees with the notice, the taxpayer must submit a written request to the department for informal review or formal hearing within 30 days of receipt of the notice, as follows:

(7) Informal review consists of pertinent department staff reviewing the taxpayer's request, information provided, and applicable laws and rules and making a recommendation to the appropriate department administrator. The administrator shall issue a written agency decision, which shall be mailed to the taxpayer, as follows:

(8) A formal hearing consists of a contested case proceeding under the Montana Administrative Procedure Act. After hearing or settlement, a final agency decision is issued, which may include an assessment if a balance is owing. All final agency decisions will be sent to the taxpayer through certified mail.