Mont. Code Ann. § 15-30-2620
Department rules -- conformance with Internal Revenue Code
En. Sec. 29, Ch. 181, L. 1933; re-en. Sec. 2295.29, R.C.M. 1935; amd. Sec. 179, Ch. 516, L. 1973; R.C.M. 1947, 84-4930; amd. Sec. 1, Ch. 222, L. 2007; Sec. 15-30-305, MCA 2007; redes. 15-30-2620 by Sec. 1, Ch. 147, L. 2009.
- (1) The department may adopt rules and may require facts and information to be reported as it considers necessary to enforce the provisions of this chapter.
- (2) If a term is not defined in this chapter, the term has the same meaning as it does when used in a comparable context in the Internal Revenue Code.
History: En. Sec. 29, Ch. 181, L. 1933; re-en. Sec. 2295.29, R.C.M. 1935; amd. Sec. 179, Ch. 516, L. 1973; R.C.M. 1947, 84-4930; amd. Sec. 1, Ch. 222, L. 2007; Sec. 15-30-305, MCA 2007; redes. 15-30-2620 by Sec. 1, Ch. 147, L. 2009.