Montana Tax Appeal Board


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For judicial review action of which we have been made aware, all attempts have been made to ensure the correctness of information relating to judicial review of decisions of the Montana Tax Appeal Board. All critical information should be independently verified.

  • Somont Oil Company v. Department of Revenue, CT-2012-1
    • The Department of Revenue filed a Petition for Judicial Review of this Board's order in the Ninth Judicial District, Toole County, on April 8, 2013 under Cause No. DV-13-016. By order dated August 29, 2013, the district court affirmed this Board's decision. 
  • MCR, LLC v. Department of Revenue, MT-2011-1
  • Comanche Drilling Company v. Department of Revenue, MT-1998-2
  • Decker Coal Company v. Department of Revenue, MT-1995-1 and MT-1996-6
    • The parties filed cross-motions for summary judgment before this Board. This Board (STAB) denied Decker's motion for summary judgment and granted the DOR's motion. Decker filed a petition for judicial review of MTAB's decision. The District Court determined that MTAB had not included Findings of Fact and Conclusions of Law in the manner and form required and remanded to MTAB for such findings and conclusions.  On September 15, 1997, MTAB issued Findings of Fact, Conclusions of Law, and an Order. Again concluding that MTAB had failed to include Findings of Fact and Conclusions of Law as required, the District Court remanded to MTAB once more for appropriate Findings of Fact and Conclusions of Law. On February 6, 1998, MTAB issued Findings of Fact and Conclusions of Law and an Order affirming DOR's assessment of additional coal taxes against Decker. Decker petitioned for judicial review. On December 1, 1998, the district court entered an Order and Memorandum affirming MTAB's Third Order. Decker appealed to the Montana Supreme Court, under cause number 99-078, from the district court order. The Supreme Court reversed the district court order on May 9, 2000.
  • Western Energy Company v. Department of Revenue, MT-1994-1
    • Taxpayer filed an appeal with the First Judicial District in Lewis and Clark County, under cause number CDV-97-00514, on August 11, 1997. In its September 9, 1998 decision, the district court reversed the decision of this Board.
  • Fulton Producing Company, et al. v. Department of Revenue, MT-1993-8
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