{"data":{"id":"us-mt/15-30-3407","jurisdiction":"us-mt","citation":"15-30-3407","heading":"De minimis exception -- rulemaking.","body":"The department may, at its discretion, adopt rules establishing a de minimis amount on which a taxpayer may not be required to comply with 15-30-3403 and 15-30-3404.","path":["TITLE 15. TAXATION","CHAPTER 30. INDIVIDUAL INCOME TAX","Part 34. Partnership Audit Adjustments"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0340/section_0070/0150-0300-0340-0070.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:22Z","sha256":"7e5b36ee86fb3b809e4d061b7009610d2f76eb326d5c5d6150a641fe1c6a3d06","source_id":"us-mt","stale":false,"prev":"us-mt/15-30-3406","next":"us-mt/15-30-3408"},"notice":"GroundRules: Original legal text. Not legal advice."}