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Committee considers SB 328 to clarify tax-appeal deadlines to Montana Tax Appeal Board

House Taxation Committee · March 20, 2025
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Summary

SB 328 would set the deadline to appeal a county tax-appeal board decision as the later of 45 days after the county hearing or 30 days after the county mails the decision; MTAB and DOR supported the change as clarifying ambiguous 'receipt' language.

Sen. Daniel Zolnikoff introduced Senate Bill 328, a short bill to clarify when taxpayers must appeal a county tax appeal board decision to the Montana Tax Appeal Board (MTAB). The bill replaces ambiguous 'receipt' language with a bright-line test: the later of 45 calendar days after the county hearing or 30 calendar days after the county mails its decision.

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