1. MCA Contents
  2. TITLE 15
  3. CHAPTER 30
  4. Part 26
  5. 15-30-2617 Oaths administered by director of revenue and designated employees

TITLE 15. TAXATION

CHAPTER 30. INDIVIDUAL INCOME TAX

Part 26. Collection and Administration

Oaths Administered By Director Of Revenue And Designated Employees

15-30-2617. Oaths administered by director of revenue and designated employees. The director and each employee designated by the director may administer an oath to any person or take the acknowledgment of any person in respect to any report or return required by or pursuant to this chapter or by the rules of the department.

History: En. Sec. 21, Ch. 181, L. 1933; re-en. Sec. 2295.21, R.C.M. 1935; amd. Sec. 101(a), Ch. 405, L. 1973; R.C.M. 1947, 84-4921; amd. Sec. 170, Ch. 56, L. 2009; Sec. 15-30-302, MCA 2007; redes. 15-30-2617 by Sec. 1, Ch. 147, L. 2009.