15-39-111. Administration -- rules. The department shall:
(1) administer and enforce the provisions of this part;
(2) cause to be prepared and distributed forms and information that may be necessary to administer the provisions of this part; and
(3) adopt rules that may be necessary or appropriate to administer and enforce the provisions of this part.
History: En. Sec. 11, Ch. 559, L. 2005.
Structure Montana Code Annotated
Chapter 39. Taxation of Bentonite
15-39-101. Production tax rates imposed on bentonite production
15-39-102. Semiannual payment of tax -- statement -- authority of department
15-39-103. Taxation of royalties
15-39-104. Examination of statement -- adjustments -- delivery of notices and demands
15-39-105. Penalties and interest for violation
15-39-106. Authority to collect delinquent taxes
15-39-107. Interest on deficiency -- penalty
15-39-109. Credit or refund for overpayment -- refund from county -- interest on overpayment