Montana Administrative Code

42.29.101 DEFINITIONS The following definitions apply to this chapter: "Cost-effective" means that the expected benefits accrued as a result of pursuing the action must exceed the expected costs associated with that action over some reasonable time period. "Department" means the …

42.29.102 PURPOSE Universal system benefits (USB) programs credit and expenditure rules are designed to help utilities, cooperatives, large customers, the state USB programs fund administrator, and the general public ensure that money generated through a universal system benefits…

42.29.103 ANNUAL REPORTING AND PENALTIES Annual USB programs summary reports required pursuant to 69-8-402, MCA, must be filed with the department on or before March 1 of each year for the previous calendar year USB programs' credits and expenditures. For the purpose of 69-8-414,…

42.29.104 CHALLENGE AND REVIEW PROCEDURES Any interested person may file comments challenging a claim. A challenge must include supporting documentation. A challenge of any claimed credit must be received within 60 days of the department's receipt of the credit claimant's annual …

42.29.105 REQUIRED RECORD KEEPING In accordance with 69-8-402 , MCA, a utility or large customer claiming a universal system benefits programs credit is responsible for developing and demonstrating appropriate documentation in support of its decisions relative to each application…

42.29.106 CREDITS AND EXPENDITURES FOR COST-EFFECTIVE ENERGY CONSERVATION Subject to ARM 42.29.111, credits or expenditures permitted in support of cost-effective energy conservation include, but are not limited to: energy audits; water heater programs; lighting efficiency conver…

42.29.107 CREDITS AND EXPENDITURES FOR LOW-INCOME UNIVERSAL SYSTEM BENEFITS PROGRAMS Subject to ARM 42.29.111, credits or expenditures permitted in support of low-income energy assistance and weatherization activities include, but are not limited to: outreach for LIEAP enrollment…

42.29.108 RENEWABLE RESOURCE PROJECTS AND APPLICATIONS Subject to ARM 42.29.111, credits or expenditures for renewable resource projects include, but are not limited to: photovoltaic conversion; solar thermal applications; geothermal projects; wind power projects and applications…

42.29.109 RESEARCH AND DEVELOPMENT ELIGIBILITY FOR CREDITS Subject to ARM 42.29.111, costs incurred in connection with research and development activities supporting public purpose investments and programs are also eligible for credits. Such expenditures must take technical feasi…

42.29.110 MARKET TRANSFORMATION PROGRAMS It is possible for market transformation programs to overlap with low-income expenditures and credits, energy conservation, renewable projects and applications, and research and development activities. Consideration of market transformatio…

42.29.111 QUALIFYING EXPENDITURES AND TIMING A utility or large customer may be entitled to receive a credit against its universal system benefits obligation for the total cost of a qualifying expenditure. A qualifying expenditure by a utility or large customer shall be deemed to…

42.29.112 JUDICIAL REVIEW OF DEPARTMENT DECISIONS ON CHALLENGED CREDITS A party that is aggrieved by a department decision on a challenged credit is entitled to judicial review of the decision. The petition for judicial review must be filed in the district court for the county wh…

42.3.101 DEFINITIONS The following definitions apply to terms used in this subchapter: "Days" means calendar days. In computing any period of time prescribed or allowed by these rules, the day of the event after which the designated period of time begins to run is not to be inclu…

42.3.102 PURPOSE AND APPLICATION At the discretion of the department, interest and/or penalties for taxes enforced by the department may be waived. These rules are guidelines for the uniform, fair, and equitable exercise of that discretion. It is the intent of the department to t…

42.3.103 WAIVER OF INTEREST ON THE TAX Except as otherwise provided by statute or rule, interest may be waived by the department for the same reasons or causes as provided in these rules for the waiver of penalties. Except as provided in (3), 15-1-206, MCA, forbids the waiver of …

42.3.104 WAIVER OF PENALTIES OR INTEREST ASSESSED AS THE RESULT OF LITIGATION Except as specifically provided for by rule or statute, penalty and interest may be waived for the same reason or cause as provided for in these rules in legal actions prior to a final decision by the D…

42.3.106 HARDSHIP AS "REASONABLE CAUSE" Unless otherwise specified by statute or these rules, hardship means economic hardship as defined in ARM 42.2.304. Examples of economic hardship that may constitute reasonable cause for waiver of penalties and/or interest include: inability…

42.3.108 INTEREST ACCRUING TO A COUNTY OR COUNTIES AND PENALTIES The department does not have authority to waive any penalty or interest which accrues to the benefit of a county or counties. Authorizing statute(s): 15-1-201, 15-30-2620, 15-31-501, 15-35-122, 15-53-155, 15-60-104,…

42.3.109 WHEN DECISION TO WAIVE IS MADE The final decision to waive penalty and/or interest will not be made until the taxpayer tenders full payment of the tax together with interest on the tax. Authorizing statute(s): 15-1-201, 15-30-2620, 15-31-501, 15-35-122, 15-53-155, 15-60-…

42.3.110 PAYMENT WITH AN NSF CHECK IS NOT CONSIDERED A PAYMENT OF TAXES Payment tendered to pay any tax due under Title 15, MCA, which is returned by the bank because of insufficient funds in the taxpayer's account or otherwise dishonored by an operating bank or payor shall be co…

42.3.111 CALCULATION OF TIME PERIODS AND FILING DATES Except as otherwise provided by statute or these rules, any claim, statement, remittance, or other document which is transmitted to the department through the United States mail shall be deemed filed and received by this state…

42.3.112 A TAX WILL NOT BE WAIVED (REPEALED) Authorizing statute(s): 2-4-201, 15-1-201, 15-1-206, 15-30-305, 15-31-501, 15-35-122, 15-36-107, 15-37-108, 15-38-107, 15-53-104, 15-54-111, 15-55-108, 15-56-111, 15-58-106, 15-59-106, 15-59-205, 15-70-104, MCA Implementing statute(s):…

42.3.113 WAIVER FOR EXTRAORDINARY CIRCUMSTANCES AND IN THE INTEREST OF THE JUST AND EFFICIENT ENFORCEMENT OF THE LAW Except as otherwise provided by statute, the director or the director's designee may, in their discretion waive a penalty and interest when the taxpayer demonstrat…

42.3.114 APPLICATION OF 15-1-206 (1), MCA (REPEALED) Authorizing statute(s): 2-4-201, 15-1-201, 15-1-206, 15-30-305, 15-31-501, 15-35-122, 15-36-107, 15-37-108, 15-38-107, 15-53-104, 15-54-111, 15-55-108, 15-56-111, 15-58-106, 15-59-106, 15-59-205, 15-70-104, MCA Implementing sta…

42.3.115 WAIVER OF LATE PAYMENT PENALTY An automatic waiver of the late payment penalty if the taxpayer pays tax and interest due when notified by the department within 30 days of the date of the department's first Notice of Assessment (NOA). This automatic waiver provision only …

42.3.120 DEPARTMENT DETERMINATION FOR COST EFFECTIVENESS AND SUBSEQUENT ACCOUNT WRITE OFF The department may write-off any tax, penalty, or interest, when it is determined that it is no longer cost effective to attempt further collection. The reason for such write-off must be doc…

42.30.101 DEFINITIONS The following definitions apply to terms used in this chapter: "Beneficiary" means a person who: is a beneficiary as defined in 72-38-103, MCA; or is a devisee or heir of a decedent's estate. "Business trust" means any entity that is a business trust as defi…

42.30.102 FIDUCIARY – FILING REQUIREMENTS Subject to (4), a fiduciary for a resident estate or resident trust is required to file a Montana Income Tax Return for Estates and Trusts (Form FID-3) if: the gross income of the estate from all sources exceeds an exemption allowance, re…

42.30.103 FIDUCIARY - INCOME TAX RETURN EXTENSIONS For tax periods beginning before January 1, 2017, a fiduciary is allowed an automatic six-month extension to file a Montana Income Tax Return for Estates and Trusts (Form FID-3) if: the current year's tax liability is $200 or les…

42.30.104 FIDUCIARY - INCOME TAX LIABILITY DETERMINATION This rule applies to fiduciaries that are required to file a Montana Income Tax Return for Estates and Trusts (Form FID-3). If a fiduciary is required to file a different tax return for an estate or trust, then the tax will…

42.30.105 FIDUCIARY - MONTANA DISTRIBUTABLE NET INCOME AND MONTANA INCOME DISTRIBUTION DEDUCTION – CHARACTER Montana distributable net income (DNI) limits the deduction that a decedent's estate or trust may claim for aggregate distributions to beneficiaries and determines how muc…

42.30.106 FIDUCIARY - MONTANA NET OPERATING LOSSES Amounts used to calculate a Montana net operating loss (NOL) for decedents' estates and trusts cannot be distributed to a beneficiary as reportable tax items on the beneficiary's Montana tax return unless the distribution occurs …

42.30.107 FIDUCIARY - INTEREST AND PENALTIES If a fiduciary is required to file a return other than a Montana Income Tax Return for Estates and Trusts (Form FID-3), then the interest and penalties that are calculated on the applicable tax return will apply to the fiduciary's fili…

42.30.110 FIDUCIARY – AUDIT ADJUSTMENTS When the department adjusts the return of an estate or trust as provided in 15-30-2605, MCA, and one or more adjustments affect any Montana return filed by a beneficiary, the department may also adjust the beneficiary's return to reflect th…

42.30.202 TAX EXEMPT TRUSTS NOT CLASSIFIED AS CORPORATIONS If a trust is held for educational, charitable, or religious purposes and is not classified as a corporation under 15-31-101, MCA: Montana individual income tax is not imposed on the fiduciary or the beneficiaries; and co…