Department Rules -- Conformance With Internal Revenue Code

Mont. Code Ann. § 15-30-2620, under Collection and Administration.

Mont. Code Ann. § 15-30-2620

(1) The department may adopt rules and may require facts and information to be reported as it considers necessary to enforce 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.