BEFORE THE DEPARTMENT OF REVENUE

OF THE STATE OF MONTANA

 

In the matter of the amendment of 42.23.801 and 42.26.233 relating to net operating losses and consistency in reporting with respect to property

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NOTICE OF AMENDMENT

 

TO:  All Concerned Persons

 

1.  On October 13, 2011, the department published MAR Notice No. 42-2-871 regarding the proposed amendment of the above-stated rules at page 2125 of the 2011 Montana Administrative Register, issue no. 19.

 

2.  No public hearing was held and no comments were received.

 

3.  The department amends ARM 42.23.801 and 42.26.233 as proposed.

 

4.  An electronic copy of this notice is available on the department's web site at www.revenue.mt.gov.  Locate "Legal Resources" in the left hand column, select the "Rules" link and view the options under the "Notice of Proposed Rulemaking" heading.  The department strives to make the electronic copy of this notice conform to the official version of the notice, as printed in the Montana Administrative Register, but advises all concerned persons that in the event of a discrepancy between the official printed text of the notice and the electronic version of the notice, only the official printed text will be considered.  In addition, although the department strives to keep its web site accessible at all times, concerned persons should be aware that the web site may be unavailable during some periods, due to system maintenance or technical problems.

 

 

/s/ Cleo Anderson                                        /s/ Dan R. Bucks

CLEO ANDERSON                                     DAN R. BUCKS

Rule Reviewer                                             Director of Revenue

 

Certified to Secretary of State November 28, 2011