Montana § 15-8-304 Enforcement Powers Of Department

Montana Statutes

§ 15-8-304 — Enforcement Powers Of Department

Montana § 15-8-304

Title 15TAXATION

Ch. 8ASSESSMENT PROCEDURE

Part 3How Property Is Assessed

This text of Montana § 15-8-304 (Enforcement Powers Of Department) 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. § 15-8-304 (2026).

Text

15-8-304 . Enforcement powers of department.

(1)The department may:

(a)require any person in the state to make and subscribe an affidavit, giving the person's name, place of residence, and post-office address;

(b)subpoena and examine any person in relation to any statement furnished to the department or any statement that discloses property that is assessable in the state.

(2)The department may exercise this power in any county where the person whom it desires to examine may be found but may not require the person to appear before it in any county other than that in which the subpoena is served.

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15-8-304 . Enforcement powers of department. (1) The department may:
(a) require any person in the state to make and subscribe an affidavit, giving the person's name, place of residence, and post-office address;
(b) subpoena and examine any person in relation to any statement furnished to the department or any statement that discloses property that is assessable in the state.
(2) The department may exercise this power in any county where the person whom it desires to examine may be found but may not require the person to appear before it in any county other than that in which the subpoena is served.

Legislative History

En. Sec. 17, p. 81, L. 1891; re-en. Sec. 3704, Pol. C. 1895; re-en. Sec. 2514, Rev. C. 1907; re-en. Sec. 2006, R.C.M. 1921; Cal. Pol. C. Sec. 3632; re-en. Sec. 2006, R.C.M. 1935; amd. Sec. 8, Ch. 405, L. 1973; R.C.M. 1947, 84-412(part); amd. Sec. 59, Ch. 27, Sp. L. November 1993.