{"data":{"id":"us-mt/15-31-313","jurisdiction":"us-mt","citation":"15-31-313","heading":"Rules.","body":"The department of revenue shall prescribe regulations to carry out this part and shall publish such regulations and amendments thereto.","path":["TITLE 15. TAXATION","CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX","Part 3. Allocation and Apportionment of Income"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0310/part_0030/section_0130/0150-0310-0030-0130.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:25Z","sha256":"49637e348a311d29556cf12eff0903bd5018d2e52921ffce69324dd750f0709f","source_id":"us-mt","stale":false,"prev":"us-mt/15-31-312","next":"us-mt/15-31-314"},"notice":"GroundRules: Original legal text. Not legal advice."}