Canbra Foods Ltd. v. Montana Department of Revenue

Canbra Foods Ltd. and Buttrey Food & Drug Co., (collectively Canbra) appeals from the First Judicial District Court, Lewis and Clark County, holding that its request for review was not timely submitted and its appeal to the Butte-Silver Bow County Tax Appeal Board (the CTAB) was not timely filed. We reverse.

For purposes of this decision, this Court will discuss only the following dispositive issues:

1) Is the mailing of a request for review with the DOR the equivalent of “submitting” a request under § 15-7-102(3), MCA (1993)?

2) Did the District Court err in holding that the CTAB did not have…