1. MCA Contents
  2. TITLE 15
  3. CHAPTER 35
  4. Part 1
  5. 15-35-122 Rulemaking authority

Montana Code Annotated 2023

TITLE 15. TAXATION

CHAPTER 35. COAL SEVERANCE TAX

Part 1. General Provisions

Rulemaking Authority

15-35-122. Rulemaking authority. The department of revenue may adopt rules necessary for the taxation of property under this chapter.

History: En. Sec. 32, Ch. 581, L. 1979; MCA 1981, 15-35-111; redes. 15-35-122 by Code Commissioner, 1983.