{"data":{"id":"us-mt/15-35-122","jurisdiction":"us-mt","citation":"15-35-122","heading":"Rulemaking authority.","body":"The department of revenue may adopt rules necessary for the taxation of property under this chapter.","path":["TITLE 15. TAXATION","CHAPTER 35. COAL SEVERANCE TAX","Part 1. General Provisions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0350/part_0010/section_0220/0150-0350-0010-0220.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:33Z","sha256":"ccd48ef5cc3d597169c508413e85ea103119a552e27aa6d7948c57291a425971","source_id":"us-mt","stale":false,"prev":"us-mt/15-35-121","next":"us-mt/15-35-201"},"notice":"GroundRules: Original legal text. Not legal advice."}