Montana Form CAB-9 functions as the official Notice of Referral to the Office of Dispute Resolution specifically tailored for centrally assessed companies—such as utilities, railroads, airlines, and telecommunications firms whose property values are determined statewide by the Montana Department of Revenue’s Business and Income Taxes Division rather than locally. It serves as the critical next step in the formal tax dispute process after receiving a Notice of Final Determination from that division following an initial informal review request, allowing taxpayers to escalate their challenge to an impartial hearing before the Office of Dispute Resolution within a strict 15-day deadline from the determination notice date. The form requires detailed taxpayer identification, tax types and periods involved, account ID, a clear written explanation of the objection basis to prevent outright denial, and optional authorization for a representative, all while emphasizing the legal requirement under MCA 15-1-402 to pay the disputed tax or fee under protest by its due date to preserve refund eligibility. Even if taxes remain unpaid, the appeal can proceed but without refund potential, making timely payment strategic for preserving financial remedies. CAB-9 enables bypassing the Office if desired, connects to broader appeal paths via MTRevenue.gov, and underscores the need for supporting documentation like a prior Form POA or Federal Form 2848 for representatives, ensuring disputes over centrally assessed valuations receive structured, fair review. This mechanism promotes transparency and due process for complex, high-value properties impacting Montana’s revenue base.
How To File Form CAB-9
Submit within 15 days of the Business and Income Taxes Division’s Notice of Final Determination date. Mail the completed form to Montana Department of Revenue, Office of Dispute Resolution, PO Box 5805, Helena, MT 59604-5805, or email to DORDisputeResolution@mt.gov. Pay the disputed tax under protest when due to enable potential refunds. Attach any prior power of attorney if using a representative. The Office will schedule an impartial hearing unless you opt to bypass it.
How to Complete Montana Form CAB-9
Taxpayer/Owner/Business Name
Enter the full legal name of the taxpayer, owner, or business as registered.
Address
Provide the complete street address.
City
List the city.
State
Enter the two-letter state abbreviation.
ZIP
Input the ZIP code or ZIP+4.
Phone
Give the primary phone number.
Fax
Provide the fax number if applicable.
Email
Enter the preferred email address.
Tax Types For Tax Periods
Specify the tax types involved (e.g., centrally assessed property tax) and the exact tax periods or years in dispute.
Account ID
Enter your Montana Department of Revenue account identification number.
Use This Form To…
Note: This is informational text; no entry needed.
Important (Per MCA 15-1-402…)
Note: Statutory reminder; read and comply by paying under protest.
Authorization Of Representative
Complete only if delegating.
- Name of Representative: Full name of the authorized person.
- Phone: Representative’s phone number.
- Email: Representative’s email.
Include a filed Form POA or executed Federal Form 2848 if not previously submitted.
Basis For Objection
Write a detailed explanation of your objection grounds, as required by law to avoid denial. Reference facts, errors, or supporting arguments clearly.
Date Of The Business And Income Taxes Division’s Notice Of Determination
Enter the exact date on the division’s final determination notice.
Signature
Sign as taxpayer or authorized representative, declaring information true under penalty of false swearing.
Date
Enter the signing date.
Title
State your title if signing as representative (e.g., CEO, Tax Manager).
Spouse (If Applicable)
Spouse signs and dates if jointly filing.