Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.2 - GENERAL DEPARTMENT RULES
Subchapter 42.2.2 - Administrative Summons
Rule 42.2.202 - DEFINITIONS
Universal Citation: MT Admin Rules 42.2.202
Current through Register Vol. 6, March 22, 2024
The following definitions apply to terms found in this subchapter:
(1) "Contact person" means the department representative designated to answer questions regarding the information contained in the administrative summons.
(2) "Interested person" means the taxpayer to whom the summons relates or any other person to whom the records or testimony pertains, including a third-party record keeper.
(3) "Records" means books, papers, and other data, whether in paper or electronic form.
(4) "Third-party record keeper" means, but is not limited to:
(a) an attorney;
(b) an accountant;
(c) a registered agent;
(d) a conservator;
(e) a bank or credit union;
(f) a broker-dealer or investment advisor;
or
(g) any other person engaged in
the making or keeping of records involving transactions of other
individuals.
15-1-201, MCA; IMP, 2-4-104, 15-1-301, 15-1-302, MCA;
Disclaimer: These regulations may not be the most recent version. Montana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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