ARM 42.4.4106. APPEAL RIGHTS

(1) For energy-related property tax exemptions or property tax rate reductions, an applicant may appeal the department's decision to the State Tax Appeal Board within 30 days of receiving notice of denial from the department. (2) For energy-related income tax credits, an individual or entity claiming the credit may appeal the department's denial or other adjustment of the credit in accordance with ARM 42.2.510 and 42.2.613 through 42.2.621.