{"data":{"id":"us-mt/15-33-105","jurisdiction":"us-mt","citation":"15-33-105","heading":"Rulemaking authority.","body":"The department of revenue may adopt rules necessary to carry out the provisions of this part.","path":["TITLE 15. TAXATION","CHAPTER 33. SMALL BUSINESS INVESTMENT INCENTIVES","Part 1. Small Business Investment Companies -- Tax Exemptions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0330/part_0010/section_0050/0150-0330-0010-0050.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:31Z","sha256":"bc36d9ac15452b839093fae2b1d9233728e395261d1318e58a60f9bf5e08857a","source_id":"us-mt","stale":false,"prev":"us-mt/15-33-104","next":"us-mt/15-33-106"},"notice":"GroundRules: Original legal text. Not legal advice."}