Montana Code Annotated
Chapter 1. Tax Administration
Part 2. Department of Revenue

15-1-201. Administration of revenue laws - 15-1-201. Administration of revenue laws. (1) (a) The department has...

15-1-202. Enforcement of revenue laws - 15-1-202. Enforcement of revenue laws. (1) The department may direct...

15-1-203. Study of other tax systems - 15-1-203. Study of other tax systems. The department may investigate...

15-1-204. Consultation with governor - 15-1-204. Consultation with governor. The department shall consult and confer...

15-1-205. Biennial report -- contents - 15-1-205. Biennial report -- contents. (1) The department shall transmit...

15-1-206. Waiver of penalties -- interest - 15-1-206. Waiver of penalties -- interest. (1) The department may,...

15-1-207. Writeoff of collection of tax, penalty, or interest -- rules - 15-1-207. Writeoff of collection of tax, penalty, or interest --...

15-1-208. Signature alternatives for electronically filed returns - 15-1-208. Signature alternatives for electronically filed returns. (1) The director...

15-1-209. reserved - 15-1-209 reserved.

15-1-210. Taxpayer right to know -- centrally assessed property - 15-1-210. Taxpayer right to know -- centrally assessed property. (1)...

15-1-211. Uniform dispute review procedure -- notice -- appeal - 15-1-211. Uniform dispute review procedure -- notice -- appeal. (1)...

15-1-212. Mediation of valuation disputes -- centrally assessed and industrial properties - 15-1-212. Mediation of valuation disputes -- centrally assessed and industrial...

15-1-213. Mediation of valuation disputes -- other property taxpayers - 15-1-213. Mediation of valuation disputes -- other property taxpayers. (1)...

15-1-214. and 15-1-215 reserved - 15-1-214 and 15-1-215 reserved.

15-1-216. Uniform penalty and interest assessments for violation of tax provisions -- applicability -- exceptions -- uniform provision for interest on overpayments - 15-1-216. Uniform penalty and interest assessments for violation of tax...

15-1-217. Rulemaking authority - 15-1-217. Rulemaking authority. The department shall adopt rules that are...

15-1-218. Out-of-state collections -- authority to enter into contracts -- statutory appropriation - 15-1-218. Out-of-state collections -- authority to enter into contracts --...

15-1-219. and 15-1-220 reserved - 15-1-219 and 15-1-220 reserved.

15-1-221. Short title - 15-1-221. Short title. Sections 15-1-221 through 15-1-223 may be cited...

15-1-222. Taxpayer bill of rights - 15-1-222. (Temporary) Taxpayer bill of rights. The department of revenue...

15-1-223. Office of taxpayer assistance - 15-1-223. Office of taxpayer assistance. (1) The department of revenue...

15-1-224. through 15-1-229 reserved - 15-1-224 through 15-1-229 reserved.

15-1-230. Report on income tax credit to committee - 15-1-230. (Temporary) Report on income tax credit to committee. The...

15-1-231. Payment of taxes by credit card and other commercially acceptable means - 15-1-231. Payment of taxes by credit card and other commercially...

15-1-232. Deposit of money - 15-1-232. Deposit of money. Money received by the department from...