{"data":{"id":"us-mt/15-30-2620","jurisdiction":"us-mt","citation":"15-30-2620","heading":"Department rules -- conformance with Internal Revenue Code.","body":"(1) The department may adopt rules and may require facts and information to be reported as it considers necessary to enforce the provisions of this chapter.\n(2) If a term is not defined in this chapter, the term has the same meaning as it does when used in a comparable context in the Internal Revenue Code.","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_0200/0150-0300-0260-0200.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:19Z","sha256":"b0b8dd8e04731c977c35c154e44384275cea13bef81ee20cea6b6ad768d3b7dc","source_id":"us-mt","stale":false,"prev":"us-mt/15-30-2619","next":"us-mt/15-30-2621"},"notice":"GroundRules: Original legal text. Not legal advice."}