Mont. Code Ann. § 15-6-194 — Rules

15-6-194 . Rules. (1) The department of revenue shall adopt rules for the implementation of 15-6-163 and this section, including:
(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.