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

Montana Statutes

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

Montana § 15-30-2620

Title 15TAXATION

Ch. 30INDIVIDUAL INCOME TAX

Part 26Collection and Administration

This text of Montana § 15-30-2620 (Department Rules -- Conformance With Internal Revenue Code) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 15-30-2620 (2026).

Text

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.