{"data":{"id":"us-mt/39-51-1109","jurisdiction":"us-mt","citation":"39-51-1109","heading":"Tax appeals -- procedure.","body":"(1) A decision, determination, or redetermination of the department involving an employer-employee relationship is final unless an interested party entitled to notification submits a written appeal of the decision, determination, or redetermination. The appeal must be made in the same manner as provided in 39-71-415.\n(2) A decision, determination, or redetermination involving contribution liability, contribution rate, application for refund, subject wages, the charging of benefit payments to employers, or other contribution-related issues must be issued by the department and is final unless an interested party entitled to notification submits a written appeal of the decision, determination, or redetermination. An appeal must be made in the same manner as provided in 39-51-2402 for the appeal of a decision relating to a claim for unemployment insurance benefits. Statutory rules of evidence and civil procedure do not apply to a hearing on the appeal. A hearing may be conducted by telephone or by videoconference. The decision of the appeals referee and any subsequent appeal must be made in the same manner as provided in 39-51-2403 through 39-51-2410.","path":["TITLE 39. LABOR","CHAPTER 51. UNEMPLOYMENT INSURANCE","Part 11. Employer Contributions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0390/chapter_0510/part_0110/section_0090/0390-0510-0110-0090.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:54:35Z","sha256":"8b701595d7ced8533e34afd593410280d7e8b920b8b40c59e64a2c561c367ca5","source_id":"us-mt","stale":false,"prev":"us-mt/39-51-1108","next":"us-mt/39-51-1110"},"notice":"GroundRules: Original legal text. Not legal advice."}