15-30-2620. Department rules -- conformance with Internal Revenue Code. (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.
History: En. Sec. 29, Ch. 181, L. 1933; re-en. Sec. 2295.29, R.C.M. 1935; amd. Sec. 179, Ch. 516, L. 1973; R.C.M. 1947, 84-4930; amd. Sec. 1, Ch. 222, L. 2007; Sec. 15-30-305, MCA 2007; redes. 15-30-2620 by Sec. 1, Ch. 147, L. 2009.
Structure Montana Code Annotated
Chapter 30. Individual Income Tax
Part 26. Collection and Administration
15-30-2601. Tax as personal debt
15-30-2603. Return of fiduciary
15-30-2604. Time for filing -- extensions of time
15-30-2606. Tolling of statute of limitations
15-30-2607. Application for revision -- appeal
15-30-2609. Credits and refunds -- period of limitations
15-30-2610. through 15-30-2615 reserved
15-30-2616. Information agents' duties
15-30-2617. Oaths administered by director of revenue and designated employees
15-30-2618. Confidentiality of tax records
15-30-2620. Department rules -- conformance with Internal Revenue Code
15-30-2621. Agreements with contiguous states
15-30-2622. Closing agreements
15-30-2623. through 15-30-2628 reserved
15-30-2629. Authority to collect tax -- offset -- hearing
15-30-2630. Warrant for distraint
15-30-2631. Jeopardy assessments
15-30-2632. Deferment of taxes for person in military service -- filing of return
15-30-2633. Stay of enforcement against military personnel
15-30-2634. Failure to file return or report -- order to show cause -- action by department
15-30-2635. through 15-30-2640 reserved
15-30-2642. Notice of additional assessment -- penalty and interest for deficiency
15-30-2643. Time limitations for prosecution
15-30-2644. and 15-30-2645 reserved
15-30-2646. Relief from joint and several liability on joint return -- limitations -- rules
15-30-2647. through 15-30-2650 reserved
15-30-2651. Certified copies of tax returns to taxpayer -- fee