. . . .
¶ 2 We re-state the issues on appeal as follows:
¶ 3 (1) Did the District Court err in upholding the State Tax Appeal Board's determination that the Northwest workers in question were employees rather than independent contractors?
¶ 4 (2) Did the District Court err in holding that the Department of Revenue did not exceed its statutory authority in classifying Ehret as an employee?
¶ 5 (3) Did the District Court err in holding that § 15-30-203(1), MCA, and Rule 42.17.120, ARM, do not constitute a form of unconstitutional dual taxation?
. . . .
¶ 20 Where, as here, both facts and legal conclusions are disputed, two standards of review are appropriate. We review an administrative agency's findings of fact to determine whether the findings are clearly erroneous in view of the reliable, probative and substantial evidence on the whole record. Section 2-4-704(2)(a)(v), MCA; State Personnel Division v. Child Support Investigators, 2002 MT 46, ¶ 18, 308 Mont. 365, ¶ 18, 43 P.3d 305, ¶ 18. Our standard of review of a question of law is whether the conclusion is correct. Phoenix Physical Therapy v. Unemployment Insurance Div. (1997), 284 Mont. 95, 100, 943 P.2d 523, 526.
. . . .
(1) At the time of issuance, this Court shall assign to all opinions and to those orders designated by this Court for publication (hereinafter referred to as substantive orders), a citation which shall include the calendar year in which the opinion or substantive order is issued followed by the Montana U.S. Postal Code (MT) followed by a consecutive number beginning each year with "1" (for example, 1998 MT 1). This citation shall be known as the public domain or neutral-format citation and shall appear on the title page of each opinion and on the first page of each substantive order issued by this Court. State Reporter Publishing Company and West Group are requested to publish this public domain, neutral-format citation within the heading of each opinion or substantive order published by those companies.
(2) Beginning with the first paragraph of text, each paragraph in every such opinion and substantive order shall be numbered consecutively beginning with a ¶ symbol followed by an Arabic numeral, flush with the left margin, opposite the first word of the paragraph. Paragraph numbers shall continue consecutively throughout the text of the majority opinion or substantive order and any concurring or dissenting opinions or rationale. Paragraphs within footnotes shall not be numbered nor shall markers, captions, headings or Roman numerals which merely divide opinions or sections thereof. Block-indented single-spaced portions of a paragraph shall not be numbered as a separate paragraph. State Reporter Publishing Company and West Group are requested to publish these paragraph numbers in each opinion or substantive order published by those companies.
(3) In the case of opinions which are not to be cited as precedent (variously referred to as unpublished, "noncite," or memorandum opinions) and in the case of all substantive orders (unless otherwise specifically designated by this Court), the consecutive number in the public domain or neutral-format citation shall be followed by the letter "N" to indicate that the opinion or substantive order is not to be cited as precedent in any brief, motion or document filed with this Court or elsewhere (for example, 1998 MT 1N). Any "N" citation, nevertheless, shall be listed along with the result, case title and Supreme Court cause number in the quarterly table of noncitable cases issued by this Court and published by State Reporter Publishing Company and West Group.
(4) In the case of opinions or substantive orders which are withdrawn or vacated by a subsequent order of this Court, the public domain, neutral-format citation of the withdrawing or vacating order shall be the same as the original public domain, neutral-format citation but followed by a letter "W" (for example, 1998 MT 1W). An opinion or substantive order issued in place of one withdrawn or vacated shall be assigned the next consecutive number appropriate to the date on which it is issued.
(5) In the case of opinions or substantive orders which are amended by a subsequent order of this Court, the public domain, neutral-format citation of the amending order shall be the same as the original public domain, neutral-format citation but followed by a letter "A" (for example, 1998 MT 1A). Amended paragraphs shall contain the same number as the paragraph being amended. Additional paragraphs shall contain the same number as the immediately preceding original paragraph but with the addition of a lower case letter (for example, if two new paragraphs are added following paragraph 13 of the original opinion, the new paragraphs will be numbered ¶ 13a and ¶ 13b). If a paragraph is deleted, the number of the deleted paragraph shall be skipped in the sequence of paragraph numbering in any subsequently published version of the amended opinion or substantive order, provided that at the point where the paragraph was deleted, there shall be a note indicating the deletion of that paragraph.
(6)The following are examples of citations to Montana Supreme Court opinions:
For cases decided before January 1, 1998:
Primary cite: Roe v. Doe (1997), 284 Mont. 301, 989 P.2d 472.
Primary cite with pinpoint cite: Roe v. Doe (1997), 284 Mont. 301, 305, 989 P.2d 472, 475.
Pinpoint cite alone: Roe, 284 Mont. at 305, 989 P.2d at 475.
For cases decided from and after January 1, 1998:
Primary cite: Doe v. Roe, 1998 MT 12, 286 Mont. 175, 989 P.2d 1312.
Primary cite with pinpoint cite: Doe v. Roe, 1998 MT 12, ¶¶ 44-45, 286 Mont. 175, ¶¶ 44-45, 989 P.2d 1312, ¶¶ 44-45.
Pinpoint cite: Doe, ¶¶ 44-45.
IT IS FURTHER ORDERED that the citation formats adopted herein are in addition to and supplement the current citation formats used by this Court. The Montana Reports is the official reporter of this Court's opinions and this Court will continue to cite to both its official reporter and to the regional, Pacific, reporter in addition to the public domain, neutral-format citation. This Court encourages the adoption and use of these formats in all briefs, memoranda and other documents filed in this Court.