{"data":{"id":"us-mt/15-6-194","jurisdiction":"us-mt","citation":"15-6-194","heading":"Rules.","body":"(1) The department of revenue shall adopt rules for the implementation of 15-6-163 and this section, including:\n(a) the valuation of property and administration of property classified under 15-6-163; and\n(b) rules necessary for certification and compliance with 15-6-163.\n(2) The rules may include specifying procedures, including timeframes for application, and definitions necessary to identify property for compliance.","path":["TITLE 15. TAXATION","CHAPTER 6. PROPERTY SUBJECT TO TAXATION","Part 1. Classification"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0060/part_0010/section_0940/0150-0060-0010-0940.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:46:42Z","sha256":"61e890c57fcc09b4e420511620d9a0564e616976665dd4f7f6f4f773a0ad42b8","source_id":"us-mt","stale":false,"prev":"us-mt/15-6-193","next":"us-mt/15-6-201"},"notice":"GroundRules: Original legal text. Not legal advice."}