Montana § 15-31-1012 Rulemaking

Montana Statutes

§ 15-31-1012 — Rulemaking

Montana § 15-31-1012

Title 15TAXATION

Ch. 31CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX

Part 10Montana Economic Development

This text of Montana § 15-31-1012 (Rulemaking) 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. § 15-31-1012 (2026).

Text

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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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 .