{"data":{"id":"us-mt/15-30-2617","jurisdiction":"us-mt","citation":"15-30-2617","heading":"Oaths administered by director of revenue and designated employees.","body":"The director and each employee designated by the director may administer an oath to any person or take the acknowledgment of any person in respect to any report or return required by or pursuant to this chapter or by the rules of the department.","path":["TITLE 15. TAXATION","CHAPTER 30. INDIVIDUAL INCOME TAX","Part 26. Collection and Administration"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0260/section_0170/0150-0300-0260-0170.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:19Z","sha256":"5fda57594aa0574ce80cd6e18d152eed420b91de94caea6c9015bf7c0c8adaed","source_id":"us-mt","stale":false,"prev":"us-mt/15-30-2616","next":"us-mt/15-30-2618"},"notice":"GroundRules: Original legal text. Not legal advice."}