Montana Statutes
§ 17-4-101 — Definitions
17-4-101 . Definitions. In this part, the following definitions apply unless the context indicates otherwise:
(1)"Agency" includes:
(a)all offices, departments, divisions, boards, commissions, councils, committees, institutions, university units, political subdivisions, and other entities or instrumentalities of this state government;
(b)with respect to delinquent taxes that the department is requested to collect, state and local entities whose personal property taxes are collected by the county treasurer; and
(c)the federal internal revenue service.
(2)"Department" means the department of revenue provided for in 2-15-1301 .
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Legislative History
En. 84-7102 by Sec. 2, Ch. 118, L. 1974; R.C.M. 1947, 84-7102; amd. Sec. 11, Ch. 325, L. 1995; amd. Secs. 1, 7, Ch. 589, L. 1995; amd. Sec. 1, Ch. 17, L. 1997; amd. Sec. 7, Ch. 48, L. 1997; amd. Sec. 1, Ch. 105, L. 1999.
Nearby Sections
11
§ 17-4-101
Definitions§ 17-4-102
Accounts Of Persons Indebted To State§ 17-4-103
Collection Of Claims By Department§ 17-4-105
Authority To Collect Debt -- Offsets§ 17-4-107
Writeoff Procedures§ 17-4-109
Debts Not Collectible Under This Part§ 17-4-110
State Agencies To Adopt Rules§ 17-4-111
Right Of Hearing To Aggrieved Persons