{"data":{"id":"us-mt/15-65-102","jurisdiction":"us-mt","citation":"15-65-102","heading":"Rulemaking authority.","body":"The department of revenue shall adopt such rules as may be necessary to implement and administer this part.","path":["TITLE 15. TAXATION","CHAPTER 65. LODGING FACILITY USE TAX","Part 1. General Provisions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0650/part_0010/section_0020/0150-0650-0010-0020.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:49Z","sha256":"09ed30253a12e66196fc52e2659d5c4a668dd051e900b0518f2ae9082e378409","source_id":"us-mt","stale":false,"prev":"us-mt/15-65-101","next":"us-mt/15-65-103"},"notice":"GroundRules: Original legal text. Not legal advice."}