Montana § 15-30-2620 Department Rules -- Conformance With Internal Revenue Code

Montana Statutes

§ 15-30-2620 — Department Rules -- Conformance With Internal Revenue Code

Montana·Title 15 TAXATION·Ch. 30 INDIVIDUAL INCOME TAX·Part 26 Collection and Administration

15-30-2620 . Department rules -- conformance with Internal Revenue Code.

(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.

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Legislative 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.