Montana Statutes

§ 15-30-3407 — De Minimis Exception -- Rulemaking

Montana·Title 15 TAXATION·Ch. 30 INDIVIDUAL INCOME TAX·Part 34 Partnership Audit Adjustments
15-30-3407 . De minimis exception -- rulemaking. The department may, at its discretion, adopt rules establishing a de minimis amount on which a taxpayer may not be required to comply with 15-30-3403 and 15-30-3404 .

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Legislative History

En. Sec. 7, Ch. 108, L. 2021.

Nearby Sections

15
§ 15-30-104
Repealed
§ 15-30-108
Terminated
§ 15-30-109
Reserved
§ 15-30-110
Repealed
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