1. (1) An interested party may appeal a benefit determination or redetermination or tax determination or redetermination by filing a request for hearing. A request for hearing must be in writing, and it must contain the reasons for the appeal, including any information or argument not considered by the department which could affect the outcome of the appealed determination or redetermination.
2. (2) The deadline for an interested party to file a request for hearing is within 10 days of the date of the department’s determination or redetermination. If an interested party’s deadline to file a request for hearing falls on a weekend or holiday, the deadline is extended to the next business day.
3. (3) The day the interested party files the request for hearing with the department is the appeal date. A request for hearing is filed with the department on the day it is requested via the online portal, postmarked for mail delivery, or delivered to the department in person. If no postmark is available to determine the appeal date, the date on the request for hearing is the appeal date. If no postmark or date is available for the request for hearing, the department shall consider one day before receipt of the request for hearing as the appeal date.
4. (4) The department may extend an interested party’s deadline for filing a request for hearing if the interested party shows good cause for the delayed filing.

Authorizing statute(s): 39-51-301, 39-51-302, MCA

Implementing statute(s): 2-4-201, 39-51-1109, 39-51-2402, 39-51-2407, MCA

History: NEW, 2024 MAR p. 1458, Eff. 7/1/24; AMD, 2025 MAR, Notice No. 2025-29, Eff. 7/1/25.