Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.13 - REGULATION OF LICENSEES
Subchapter 42.13.1 - General Regulations
Rule 42.13.112 - SEASONAL BUSINESS
Universal Citation: MT Admin Rules 42.13.112
Current through Register Vol. 18, September 20, 2024
(1) The department may approve a license for use in a seasonal business to enable closures exceeding 90 consecutive days.
(2) To request approval, the licensee shall submit a written request that includes the:
(a) type of seasonal business;
(b) justification for operating seasonally;
and
(c) general dates of
operation.
(3) Once approved, a licensee shall notify the department prior to changing the general dates of operation.
(4) The time spent on seasonal status does not count towards the operational requirement provided in 16-4-417 and 16-4-432, MCA, when the business is closed.
AUTH: 16-1-303, MCA; IMP: 16-3-310, 16-4-417, 16-4-432, MCA
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