Montana Code 15-6-194. Rules
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15-6-194. Rules. (1) The department of revenue shall adopt rules for the implementation of 15-6-163 and this section, including:
Terms Used In Montana Code 15-6-194
- Property: means real and personal property. See Montana Code 1-1-205
(a)the valuation of property and administration of property classified under 15-6-163; and
(b)rules necessary for certification and compliance with 15-6-163.
(2)The rules may include specifying procedures, including timeframes for application, and definitions necessary to identify property for compliance.