BEFORE THE DEPARTMENT OF REVENUE

                                                                                       OF THE STATE OF MONTANA 

 

In the matter of the amendment of ARM 42.15.219, 42.15.318, 42.15.403, 42.15.601, 42.15.602, 42.15.603, and 42.15.605 pertaining to pension and annuity income exclusions, dependent exemptions, and medical care savings accounts

) ) ) ) ) ) )

NOTICE OF AMENDMENT

 

TO: All Concerned Persons

 

1. On February 23, 2018, the Department of Revenue published MAR Notice No. 42-2-989 pertaining to the public hearing on the proposed amendment of the above-stated rules at page 398 of the 2018 Montana Administrative Register, Issue Number 4. No oral or written comments were received.

 

2. The department amends ARM 42.15.219, 42.15.318, and 42.15.403 as proposed.

 

3. The department amends the following rules as proposed, but with 15-1-201, MCA, added as rulemaking authority upon request by the Business and Income Taxes Division at the hearing, and as shown below, new matter underlined:

 

42.15.601 MEDICAL CARE SAVINGS ACCOUNT ADMINISTRATOR REGISTRATION  (1) through (6) remain as proposed.

 

AUTH: 15-1-201, 15-30-2620, MCA

IMP: 15-61-204, MCA

 

42.15.602 MEDICAL CARE SAVINGS ACCOUNT REPORTING AND PAYMENTS (1) through (6) remain as proposed.

 

AUTH: 15-1-201, 15-30-2620, MCA

IMP: 15-61-202, 15-61-203, 15-61-204, MCA

 

42.15.603 MEDICAL CARE SAVINGS ACCOUNT - WITHDRAWALS, PENALTIES, AND TRANSFERS (1) through (9) remain as proposed.

 

AUTH: 15-1-201, 15-30-2620, MCA

IMP: 15-61-102, 15-61-202, 15-61-203, MCA

 

42.15.605 DEFINITIONS The following definitions apply to this subchapter:

(1) through (6) remain as proposed.

 

AUTH: 15-1-201, 15-30-2620, MCA

IMP: 15-61-102, 15-61-201, MCA

 

 

/s/ Laurie Logan                               /s/ Mike Kadas

Laurie Logan                                   Mike Kadas

Rule Reviewer                                 Director of Revenue           

 

           

Certified to the Secretary of State April 17, 2018.