Montana Administrative Code

42.4.802 QUALIFIED EDUCATION PROVIDER (REPEALED) Authorizing statute(s): 15-1-201, 15-30-3114, MCA Implementing statute(s): Montana Constitution, Art. V, Section 11, Montana Constitution, Art. X, Section 6, 15-30-3101, MCA History: NEW, 2015 MAR p. 2331, Eff. 12/25/15; REP, 2021 …

42.4.803 SCHOOL DISTRICT AND STUDENT SCHOLARSHIP ORGANIZATION (SSO) REQUIREMENTS AND PREAPPROVAL PROCESS Prior to registering a donation with the department, a school district or SSO shall submit a complete application to the department.The application is located on the departmen…

42.4.804 CREDIT LIMITATIONS AND CLAIMS A claimant may claim a credit for contributions made in cash to a school districtprovided in 20-9-901, MCA, and/or a student scholarship organization (SSO),provided in 15-30-3110, MCA.For the purpose of this rule,cash includes: U.S. currency…

42.5.101 PRE-CERTIFICATION REQUEST FOR ASSISTANCE (Is Hereby Repealed.) Authorizing statute(s): Sec. 17-4-110, MCA Implementing statute(s): Sec. 17-4-104, MCA History: NEW, Eff. 9/5/74; REP, 1990 MAR p. 1712, Eff. 8/31/90.

42.5.102 CERTIFICATION TO DEPARTMENT (Is Hereby Repealed.) Authorizing statute(s): Sec. 17-4-110, MCA Implementing statute(s): Sec. 17-4-104, MCA History: NEW, Eff. 9/5/74; REP, 1990 MAR p. 1712, Eff. 8/31/90.

42.5.103 REVIEW BY DEPARTMENT (Is Hereby Repealed.) Authorizing statute(s): Sec. 17-4-110, MCA Implementing statute(s): Sec. 17-4-104, MCA History: NEW, Eff. 9/5/74; REP, 1990 MAR p. 1712, Eff. 8/31/90.

42.5.104 WRITE-OFF BY AGENCY - ASSIGNMENT TO DEPARTMENT (Is Hereby Repealed.) Authorizing statute(s): Sec. 17-4-110, MCA Implementing statute(s): Sec. 17-4-104, MCA History: NEW, Eff. 9/5/74; REP, 1990 MAR p. 1712, Eff. 8/31/90.

42.5.105 OFFSET OF TAX REFUNDS (Is Hereby Repealed.) Authorizing statute(s): Sec. 17-4-110, MCA Implementing statute(s): Sec. 17-4-105, MCA History: NEW, Eff. 9/5/74; REP, 1990 MAR p. 1712, Eff. 8/31/90.

42.5.106 WRITE-OFF OF BAD DEBT BY DEPARTMENT (Is Hereby Repealed.) Authorizing statute(s): Sec. 17-4-110, MCA Implementing statute(s): Sec. 17-4-107, MCA History: NEW, Eff. 9/5/74; REP, 1990 MAR p. 1712, Eff. 8/31/90.

42.5.201 ELECTRONIC PAYMENT The department's ability to accept electronic payments is evolving. Taxpayers should check the department's web site at www.revenue.mt.govto determine which types of electronic payments the department will accept and the electronic submission options a…

42.5.202 ELECTRONIC RETURNS AND SIGNATURES The department's ability to accept electronic returns is evolving. Taxpayers should check the department's web site at www.revenue.mt.gov , to determine which types of returns the department will accept electronically and the electronic …

42.5.211 PERSONAL IDENTIFICATION NUMBER (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-211, MCA History: NEW, 1996 MAR p. 1169, Eff. 4/26/96; REP, 2003 MAR p. 2897, Eff. 12/25/03.

42.5.212 ELECTRONIC PAYMENT/FILING DATE (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-210, MCA History: NEW, 1996 MAR p. 1169, Eff. 4/26/96; REP, 2003 MAR p. 2897, Eff. 12/25/03.

42.5.213 BACKUP SITUATION (REPEALED) (REPEALED) Authorizing statute(s): 15-30-2620, MCA Implementing statute(s): 15-1-802, 15-30-2510, MCA History: NEW, 1996 MAR p. 1169, Eff. 4/26/96; AMD, 2002 MAR p. 1906, Eff. 7/12/02; AMD, 2003 MAR p. 2897, Eff. 12/25/03; AMD, 2010 MAR p. 199…

42.5.301 DEFINITIONS The following definitions apply to terms found in this subchapter: "Debt code addendum" means a section of the signed service agreement in which the process server instructs the department on the technical aspects of issuing payment for funds seized through t…

42.5.302 PROCESS SERVERS SUBMISSION OF LEVIES AND WRITS TO THE DEPARTMENT BY ELECTRONIC MEANS The department and process server, as defined in 37-60-101, MCA, must have a signed service agreement and debt code addendum in place prior to the department's acceptance of electronic s…

42.5.303 DEPARTMENT'S TREATMENT OF WRITS RECEIVED FROM PROCESS SERVERS Upon receipt of a writ from a process server, the department shall seize income tax refunds due the debtor for offset of the debt. The department shall not calculate interest and/or penalties on any judgment l…

42.5.304 DEPARTMENT'S SUBMISSION OF LEVIES AND WRITS TO FINANCIAL INSTITUTIONS AND EMPLOYERS BY ELECTRONIC MEANS The department shall have a Warrant for Distraint filed with a Montana court prior to submitting a judgment liability. The department shall adhere to the form and cont…

42.6.101 DEFINITIONS RELATED TO SUPPORT STANDARDS (Is Hereby Repealed.) Authorizing statute(s): Sec. 40-5-202, MCA Implementing statute(s): Sec. 40-5-214, MCA History: NEW, 1979 MAR p. 1689, Eff. 12/28/79; REP, 1987 MAR p. 2391, Eff. 12/25/87; TRANS, to Dept. of SRS, 1989 MAR p. …

42.6.102 EXEMPTIONS FROM ASSETS (Is Hereby Repealed.) Authorizing statute(s): Sec. 40-5-202, MCA Implementing statute(s): Sec. 40-5-214, MCA History: NEW, 1979 MAR p. 1689, Eff. 12/28/79; REP, 1987 MAR p. 2391, Eff. 12/25/87; TRANS, to Dept. of SRS, 1989 MAR p. 757, Eff. 7/1/89.…

42.6.103 EXEMPTIONS FROM INCOME (Is Hereby Repealed.) Authorizing statute(s): Sec. 40-5-202, MCA Implementing statute(s): Sec. 40-5-214, MCA History: NEW, 1979 MAR p. 1689, Eff. 12/28/79; REP, 1987 MAR p. 2391, Eff. 12/25/87; TRANS, to Dept. of SRS, 1989 MAR p. 757, Eff. 7/1/89.…

42.6.104 ADJUSTMENT FOR DEDUCTIONS AND CERTAIN LIVING EXPENSES (Is Hereby Repealed.) Authorizing statute(s): Sec. 40-5-202, MCA Implementing statute(s): Sec. 40-5-214, MCA History: NEW, 1979 MAR p. 1689, Eff. 12/28/79; REP, 1987 MAR p. 2391, Eff. 12/25/87; TRANS, to Dept. of SRS,…

42.6.105 ADJUSTMENT FOR LIVING STANDARDS (Is Hereby Repealed.) Authorizing statute(s): Sec. 40-5-202, MCA Implementing statute(s): Sec. 40-5-214 and 40-5-221, MCA History: NEW, 1979 MAR p. 1689, Eff. 12/28/79; AMD, 1982 MAR p. 2151, Eff. 12/17/82; REP, 1987 MAR p. 2391, Eff. 12/2…

42.6.106 ADJUSTMENT FOR SPECIAL NEEDS (Is Hereby Repealed.) Authorizing statute(s): Sec. 40-5-202, MCA Implementing statute(s): Sec. 40-5-214 and 40-5-221, MCA History: NEW, 1979 MAR p. 1689, Eff. 12/28/79; AMD, 1982 MAR p. 2151, Eff. 12/17/82; REP, 1987 MAR p. 2391, Eff. 12/25/8…

42.6.107 CHILD SUPPORT COMPUTATION (Is Hereby Repealed.) Authorizing statute(s): Sec. 40-5-202, MCA Implementing statute(s): Sec. 40-5-214 and 40-5-221, MCA History: NEW, 1979 MAR p. 1689, Eff. 12/28/79; REP, 1987 MAR p. 2391, Eff. 12/25/87; TRANS, to Dept. of SRS, 1989 MAR p. 75…

42.6.108 CONTRIBUTION TABLE (Is Hereby Repealed.) Authorizing statute(s): Sec. 40-5-202, MCA Implementing statute(s): Sec. 40-5-214 and 40-5-221, MCA History: NEW, 1979 MAR p. 1689, Eff. 12/28/79; AMD, 1982 MAR p. 2151, Eff. 12/17/82; REP, 1987 MAR p. 2391, Eff. 12/25/87; TRANS, …

42.6.109 SCALE OF SUGGESTED MINIMUM CONTRIBUTIONS Authorizing statute(s): Sec. 40-5-202(9), MCA Implementing statute(s): Sec. 40-5-214, 40-5-226(4), and 40-5-226(8), MCA History: NEW, 1987 MAR p. 2391, Eff. 12/25/87; TRANS, to Dept. of SRS, 1989 MAR p. 757, Eff. 7/1/89.

42.6.121 DEFINITIONS RELATED TO FEES FOR SERVICES (Is Hereby Repealed.) Authorizing statute(s): Sec. 40-5-203, MCA Implementing statute(s): Sec. 40-5-203, MCA History: NEW, 1980 MAR p. 588, Eff. 2/15/80; REP, 1988 MAR p. 733, Eff. 4/15/88; TRANS, to Dept. of SRS, 1989 MAR p. 757,…

42.6.122 APPLICATION FEE (Is Hereby Repealed.) Authorizing statute(s): Sec. 40-5-203, MCA Implementing statute(s): Sec. 40-5-203, MCA History: NEW, 1980 MAR p. 588, Eff. 2/15/80; REP, 1988 MAR p. 733, Eff. 4/15/88; TRANS, to Dept. of SRS, 1989 MAR p. 757, Eff. 7/1/89.

42.6.123 COLLECTION FEES (Is Hereby Repealed.) Authorizing statute(s): Sec. 40-5-203, MCA Implementing statute(s): Sec. 40-5-203, MCA History: NEW, 1980 MAR p. 588, Eff. 2/15/80; REP, 1988 MAR p. 733, Eff. 4/15/88; TRANS, to Dept. of SRS, 1989 MAR p. 757, Eff. 7/1/89.

42.6.141 DEFINITIONS Authorizing statute(s): Sec. 31-3-127(5) and 40-5-202, MCA, and Ch. 543, L. 1985 Implementing statute(s): Sec. 31-3-127 and 53-2-504, MCA History: NEW, 1986 MAR p. 1832, Eff. 10/31/86; TRANS, to Dept. of SRS, 1989 MAR p. 757, Eff. 7/1/89.

42.6.142 RELEASING INFORMATION ABOUT AN INDIVIDUAL'S CHILD SUPPORT DEBT Authorizing statute(s): Sec. 31-3-127(5) and 40-5-202, MCA, and Ch. 543, L. 1985 Implementing statute(s): Sec. 31-3-127 and 53-2-504, MCA History: NEW, 1986 MAR p. 1832, Eff. 10/31/86; TRANS, to Dept. of SRS,…

42.6.143 NOTICE OF CREDIT AGENCY'S INTENT TO REQUEST INFORMATION Authorizing statute(s): Sec. 31-3-127(5) and 40-5-202, MCA, and Ch. 543, L. 1985 Implementing statute(s): Sec. 31-3-127 and 53-2-504, MCA History: NEW, 1986 MAR p. 1832, Eff. 10/31/86; TRANS, to Dept. of SRS, 1989 M…

42.6.144 INDIVIDUAL'S REQUEST FOR INSPECTION Authorizing statute(s): Sec. 31-3-127(5) and 40-5-202, MCA, and Ch. 543, L. 1985 Implementing statute(s): Sec. 31-3-127 and 53-2-504, MCA History: NEW, 1986 MAR p. 1832, Eff. 10/31/86; TRANS, to Dept. of SRS, 1989 MAR p. 757, Eff. 7/1/…

42.6.145 HEARING ON ACCURACY OF INFORMATION IN DEPARTMENT'S RECORDS Authorizing statute(s): Sec. 31-3-127(5) and 40-5-202, MCA, and Ch. 543, L. 1985 Implementing statute(s): Sec. 31-3-127 and 53-2-504, MCA History: NEW, 1986 MAR p. 1832, Eff. 10/31/86; TRANS, to Dept. of SRS, 198…

42.6.146 WAIVER OF RIGHTS FOR THE RELEASE OF INFORMATION Authorizing statute(s): Sec. 31-3-127(5) and 40-5-202, MCA, and Ch. 543, L. 1985 Implementing statute(s): Sec. 31-3-127 and 53-2-504, MCA History: NEW, 1986 MAR p. 1832, Eff. 10/31/86; TRANS, to Dept. of SRS, 1989 MAR p. 75…

42.6.147 CREDIT AGENCY'S REQUEST FOR INFORMATION Authorizing statute(s): Sec. 31-3-127(5) and 40-5-202, MCA, and Ch. 543, L. 1985 Implementing statute(s): Sec. 31-3-127 and 53-2-504, MCA History: NEW, 1986 MAR p. 1832, Eff. 10/31/86; TRANS, to Dept. of SRS, 1989 MAR p. 757, Eff. …

42.6.148 RESPONSE TO CREDIT AGENCY'S REQUEST FOR INFORMATION Authorizing statute(s): Sec. 31-3-127(5) and 40-5-202, MCA, and Ch. 543, L. 1985 Implementing statute(s): Sec. 31-3-127 and 53-2-504, MCA History: NEW, 1986 MAR p. 1832, Eff. 10/31/86; TRANS, to Dept. of SRS, 1989 MAR p…

42.6.149 FEES Authorizing statute(s): Sec. 31-3-127(5) and 40-5-202, MCA, and Ch. 543, L. 1985 Implementing statute(s): Sec. 31-3-127 and 53-2-504, MCA History: NEW, 1986 MAR p. 1832, Eff. 10/31/86; TRANS, to Dept. of SRS, 1989 MAR p. 757, Eff. 7/1/89.

42.6.201 OFFSET OF STATE TAX REFUNDS FOR CHILD SUPPORT DEBTS Authorizing statute(s): Sec. 17-4-110, MCA Implementing statute(s): Sec. 17-4-105(4), MCA History: NEW, 1986 MAR p. 2065, Eff. 12/27/86; TRANS, to Dept. of SRS, 1989 MAR p. 757, Eff. 7/1/89.

42.6.202 NOTICE OF OFFSET OF STATE TAX REFUNDS FOR CHILD SUPPORT DEBTS Authorizing statute(s): Sec. 17-4-110, MCA Implementing statute(s): Sec. 17-4-105(4), MCA History: NEW, 1986 MAR p. 2065, Eff. 12/27/86; TRANS, to Dept. of SRS, 1989 MAR p. 757, Eff. 7/1/89.

42.6.203 CHILD SUPPORT OFFSET OF JOINT RETURN Authorizing statute(s): Sec. 17-4-110, MCA Implementing statute(s): Sec. 17-4-105(4), MCA History: NEW, 1986 MAR p. 2065, Eff. 12/27/86; TRANS, to Dept. of SRS, 1989 MAR p. 757, Eff. 7/1/89.

42.6.204 HEARING PROCEDURES FOR CHILD SUPPORT OFFSETS Authorizing statute(s): Sec. 17-4-110 and 40-5-226, MCA Implementing statute(s): Sec. 17-4-105(4), MCA History: NEW, 1986 MAR p. 2065, Eff. 12/27/86; TRANS, to Dept. of SRS, 1989 MAR p. 757, Eff. 7/1/89.

42.6.301 DEFINITIONS Authorizing statute(s): Sec. 40-5-202 and 40-5-405, MCA Implementing statute(s): Sec. 2-15-112, 40-5-401 through 40-5-434, MCA History: NEW, 1987 MAR p. 328, Eff. 3/27/87; TRANS, to Dept. of SRS, 1989 MAR p. 757, Eff. 7/1/89.

42.6.302 INDEPENDENT SUPPORT ENFORCEMENT CONTRACTORS Authorizing statute(s): Sec. 40-5-202 and 40-5-405, MCA Implementing statute(s): Sec. 2-15-112, 40-5-401 through 40-5-434, MCA History: NEW, 1987 MAR p. 328, Eff. 3/27/87; TRANS, to Dept. of SRS, 1989 MAR p. 757, Eff. 7/1/89.…

42.6.303 WITHHOLDING ENTITY Authorizing statute(s): Sec. 40-5-202 and 40-5-405, MCA Implementing statute(s): Sec. 2-15-112, 40-5-401 through 40-5-434, MCA History: NEW, 1987 MAR p. 328, Eff. 3/27/87; TRANS, to Dept. of SRS, 1989 MAR p. 757, Eff. 7/1/89.

42.6.304 VOLUNTARY Authorizing statute(s): Sec. 40-5-202 and 40-5-405, MCA Implementing statute(s): Sec. 2-15-112, 40-5-401 through 40-5-434, MCA History: NEW, 1987 MAR p. 328, Eff. 3/27/87; TRANS, to Dept. of SRS, 1989 MAR p. 757, Eff. 7/1/89.

42.6.305 HEARING PROCEDURES Authorizing statute(s): Sec. 40-5-202 and 40-5-405, MCA Implementing statute(s): Sec. 40-5-414, MCA History: NEW, 1987 MAR p. 328, Eff. 3/27/87; TRANS, to Dept. of SRS, 1989 MAR p. 757, Eff. 7/1/89.