{"data":{"id":"us-mt/15-31-1012","jurisdiction":"us-mt","citation":"15-31-1012","heading":"Rulemaking.","body":"(1) The department of commerce and the department of revenue shall adopt rules necessary to implement and administer this part. The rules must include procedures for:\n(a) determining production expenditures allowed under 15-31-1007 and postproduction wages allowed under 15-31-1009;\n(b) administering the transfer of credits and the registration and reporting requirements of credit brokers pursuant to 15-31-1008; and\n(c) reviewing taxpayer compliance with the provisions of 15-31-1004.\n(2) The department of revenue and the department of commerce shall jointly adopt rules related to the content of the definitions in 15-31-1003.","path":["TITLE 15. TAXATION","CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX","Part 10. Montana Economic Development"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0310/part_0100/section_0120/0150-0310-0100-0120.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:29Z","sha256":"e7d2bf8ca759de1fa3a4c82695309832c16fcf54d25497b71d4c586a17d1479a","source_id":"us-mt","stale":false,"prev":"us-mt/15-31-1011","next":"us-mt/15-31-1013"},"notice":"GroundRules: Original legal text. Not legal advice."}