Administrative Rules of Montana
Department 24 - LABOR AND INDUSTRY
Chapter 24.23 - JOB GROWTH INCENTIVE TAX CREDIT
Subchapter 24.23.3 - Job Growth Incentive Tax Credit
Rule 24.23.310 - APPEAL OF CERTIFICATION DENIAL
Current through Register Vol. 18, September 20, 2024
(1) An applicant who has attempted to cure deficiencies and whose certification was nonetheless denied may request a hearing.
(2) A request for hearing must be made within 30 days of the date of mailing of the denial of certification. The request must identify the denial being disputed and the basis upon which the dispute is being made. The request for hearing must be sent to jobgrowthtaxcreditprogram@mt.gov.
(3) A hearing requested pursuant to this rule will be conducted pursuant to Title 2, chapter 4, MCA.
(4) The applicant bears the burden of demonstrating that the department's denial constitutes an abuse of discretion.
AUTH: 39-11-404, MCA IMP: 39-11-404, MCA