Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-72-117 — Administration -- Rules
15-72-117 . 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.
Source: official text