Montana § 15-70-111 Judicial Review And Appeals

Montana Statutes

§ 15-70-111 — Judicial Review And Appeals

Montana·Title 15 TAXATION·Ch. 70 GASOLINE AND VEHICLE FUELS TAXES·Part 1 General Provisions

15-70-111 . Judicial review and appeals. Any final written determination by the director of the department of transportation under this chapter may be appealed to the Montana tax appeal board which may, upon the record of a hearing, affirm, modify, or reverse the decision of the department. Any party aggrieved by the decision of the board may petition for judicial review by the district court of Lewis and Clark County, and an appeal may be taken from the judgment of the district court to the supreme court.

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15-70-111 . Judicial review and appeals. Any final written determination by the director of the department of transportation under this chapter may be appealed to the Montana tax appeal board which may, upon the record of a hearing, affirm, modify, or reverse the decision of the department. Any party aggrieved by the decision of the board may petition for judicial review by the district court of Lewis and Clark County, and an appeal may be taken from the judgment of the district court to the supreme court.

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Legislative History

En. Sec. 12, Ch. 162, L. 1955; amd. Sec. 86, Ch. 516, L. 1973; amd. Sec. 5, Ch. 155, L. 1977; R.C.M. 1947, 84-1841; amd. Sec. 8, Ch. 512, L. 1991; amd. Sec. 44, Ch. 142, L. 2021.