Montana Statutes
§ 15-31-1012 — Rulemaking
Montana·Title 15 TAXATION·Ch. 31 CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX·Part 10 Montana Economic Development
15-31-1012 . Rulemaking.
(1)The department of commerce and the department of revenue shall adopt rules necessary to implement and administer this part. The rules must include procedures for:
(a)determining production expenditures allowed under 15-31-1007 and postproduction wages allowed under 15-31-1009 ;
(b)administering the transfer of credits and the registration and reporting requirements of credit brokers pursuant to 15-31-1008 ; and
(c)reviewing taxpayer compliance with the provisions of 15-31-1004 .
(2)The department of revenue and the department of commerce shall jointly adopt rules related to the content of the definitions in 15-31-1003 .
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Legislative History
En. Sec. 12, Ch. 352, L. 2019.
Nearby Sections
15
§ 15-31-1001
Short Title§ 15-31-1002
Purpose§ 15-31-1003
Definitions§ 15-31-1004
Application For State Certification§ 15-31-1005
Submission Of Costs -- Fee§ 15-31-1006
Production Expenditure Verification Report§ 15-31-1007
Tax Credit For Media Production§ 15-31-1009
Tax Credit For Postproduction Wages§ 15-31-1010
Limitation Of Tax Credits -- Allocation -- Fee§ 15-31-1011
Report To Legislature§ 15-31-1012
Rulemaking