Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-31-1012
Rulemaking
15-31-1012 . Rulemaking. (1) The department of commerce and the department of revenue shall adopt rules necessary to implement and administer this part. The rules must include procedures for:
# (a)
determining production expenditures allowed under 15-31-1007 and postproduction wages allowed under 15-31-1009 ;
# (b)
administering the transfer of credits and the registration and reporting requirements of credit brokers pursuant to 15-31-1008 ; and
# (c)
reviewing taxpayer compliance with the provisions of 15-31-1004 .
(2) The department of revenue and the department of commerce shall jointly adopt rules related to the content of the definitions in 15-31-1003 .
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In this chapter (40 sections)
- 15-31-603 · List Of Entities Furnished By Secretary Of State
- 15-31-604 · Repealed
- 15-31-605 · Repealed
- 15-31-606 · Repealed
- 15-31-607 · Repealed
- 15-31-701 · Repealed
- 15-31-702 · Repealed
- 15-31-703 · Moneyed Capital And Shares Of Banks Exempt
- 15-31-801 · Repealed
- 15-31-802 · Repealed
- 15-31-803 · Repealed
- 15-31-804 · Repealed
- 15-31-805 · Repealed
- 15-31-806 · Repealed
- 15-31-807 · Repealed
- 15-31-808 · Repealed
- 15-31-901 · Terminated
- 15-31-902 · Terminated
- 15-31-903 · Terminated
- 15-31-904 · Terminated
- 15-31-905 · Terminated
- 15-31-906 · Terminated
- 15-31-907 · Terminated
- 15-31-908 · Terminated
- 15-31-909 · Repealed
- 15-31-910 · Terminated
- 15-31-911 · Terminated
- 15-31-1001 · Short Title
- 15-31-1002 · Purpose
- 15-31-1003 · Definitions
- 15-31-1004 · Application For State Certification
- 15-31-1005 · Submission Of Costs -- Fee
- 15-31-1006 · Production Expenditure Verification Report
- 15-31-1007 · Tax Credit For Media Production
- 15-31-1008 · Transfer Of Tax Credit For Media Production -- Transfer Fee
- 15-31-1009 · Tax Credit For Postproduction Wages
- 15-31-1010 · Limitation Of Tax Credits -- Allocation -- Fee
- 15-31-1011 · Report To Legislature
- 15-31-1012 · Rulemaking
- 15-31-1013 · Media Manufacturing Industry Workforce Training Account