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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-8-304

Enforcement Powers Of Department

Official textleg.mt.gov

15-8-304 . Enforcement powers of department. (1) The department may:

# (a)

require any person in the state to make and subscribe an affidavit, giving the person's name, place of residence, and post-office address;

# (b)

subpoena and examine any person in relation to any statement furnished to the department or any statement that discloses property that is assessable in the state.

(2) The department may exercise this power in any county where the person whom it desires to examine may be found but may not require the person to appear before it in any county other than that in which the subpoena is served.

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In this chapter (40 sections)
  1. 15-8-103 · Repealed
  2. 15-8-104 · Department Audit And Review Of Taxable Value -- Costs Paid…
  3. 15-8-105 · Repealed
  4. 15-8-106 · Repealed
  5. 15-8-107 · Through 15-8-110 Reserved
  6. 15-8-111 · Appraisal -- Market Value Standard -- Exceptions
  7. 15-8-112 · Assessments To Be Made On Classification And Appraisal
  8. 15-8-113 · Appeal From Percentage Assignment
  9. 15-8-114 · Repealed
  10. 15-8-115 · Department To Defend Property Tax Appeals -- Costs And…
  11. 15-8-116 · Through 15-8-119 Reserved
  12. 15-8-120 · Restricted Access To Income And Expense Information…
  13. 15-8-201 · General Assessment Day
  14. 15-8-202 · Motor Vehicle Assessment By Department Of Justice
  15. 15-8-203 · Repealed
  16. 15-8-204 · Supplemental Assessment
  17. 15-8-205 · Initial Assessment Of Class Four Trailer, Manufactured Home,…
  18. 15-8-301 · Statement -- What To Contain
  19. 15-8-302 · Repealed
  20. 15-8-303 · Statement To Be Completed And Returned To Department
  21. 15-8-304 · Enforcement Powers Of Department
  22. 15-8-305 · Repealed
  23. 15-8-306 · Property Concealed Or Misrepresented
  24. 15-8-307 · Land Assessment
  25. 15-8-308 · Assessment Not Illegal For Informality Or Delay
  26. 15-8-309 · Violation And Penalty
  27. 15-8-401 · Consigned Property
  28. 15-8-402 · Property Of Person
  29. 15-8-403 · Repealed
  30. 15-8-404 · Property Of Particular Types Of Firms
  31. 15-8-405 · Street Railroads, Bridges, And Ferries
  32. 15-8-406 · Assessment Of Public Utilities In One County
  33. 15-8-407 · Railroads
  34. 15-8-408 · Personal Property
  35. 15-8-409 · Property Not Otherwise Specified
  36. 15-8-501 · Assessment Of Unknown Or Absent Owners
  37. 15-8-502 · Representative Status To Be Designated
  38. 15-8-503 · Undistributed Property Of Deceased Persons
  39. 15-8-504 · Property And Money In Litigation
  40. 15-8-505 · Through 15-8-510 Reserved
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