{"data":{"id":"us-mt/15-1-217","jurisdiction":"us-mt","citation":"15-1-217","heading":"Rulemaking authority.","body":"The department shall adopt rules that are necessary to implement and administer 15-1-216.","path":["TITLE 15. TAXATION","CHAPTER 1. TAX ADMINISTRATION","Part 2. Department of Revenue"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0010/part_0020/section_0170/0150-0010-0020-0170.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:46:37Z","sha256":"f38eed5431aba0b05eba78e49da46e89423d0490d1b3b036301cef743ec780c8","source_id":"us-mt","stale":false,"prev":"us-mt/15-1-216","next":"us-mt/15-1-218"},"notice":"GroundRules: Original legal text. Not legal advice."}