Montana § 15-31-501 Department Rules -- Conformance With Internal Revenue Code

Montana Statutes

§ 15-31-501 — Department Rules -- Conformance With Internal Revenue Code

Montana § 15-31-501

Title 15TAXATION

Ch. 31CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX

Part 5Administration and Collection

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Bluebook

Mont. Code Ann. § 15-31-501 (2026).

Text

15-31-501 . Department rules -- conformance with Internal Revenue Code.

(1)The department of revenue shall prescribe forms for returns and notices and other regulations as may be necessary for the purpose of carrying into effect 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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15-31-501 . Department rules -- conformance with Internal Revenue Code. (1) The department of revenue shall prescribe forms for returns and notices and other regulations as may be necessary for the purpose of carrying into effect 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.

Legislative History

En. Sec. 8, Ch. 79, L. 1917; re-en. Sec. 2303, R.C.M. 1921; amd. Sec. 4, Ch. 146, L. 1923; amd. Sec. 4, Ch. 166, L. 1933; re-en. Sec. 2303, R.C.M. 1935; amd. Sec. 5, Ch. 186, L. 1963; amd. Sec. 60, Ch. 516, L. 1973; R.C.M. 1947, 84-1508(part); amd. Sec. 2, Ch. 222, L. 2007.