{"data":{"id":"us-mt/17-4-101","jurisdiction":"us-mt","citation":"17-4-101","heading":"Definitions.","body":"In this part, the following definitions apply unless the context indicates otherwise:\n(1) \"Agency\" includes:\n(a) all offices, departments, divisions, boards, commissions, councils, committees, institutions, university units, political subdivisions, and other entities or instrumentalities of this state government;\n(b) with respect to delinquent taxes that the department is requested to collect, state and local entities whose personal property taxes are collected by the county treasurer; and\n(c) the federal internal revenue service.\n(2) \"Department\" means the department of revenue provided for in 2-15-1301.","path":["TITLE 17. STATE FINANCE","CHAPTER 4. DEBT COLLECTION","Part 1. Debt Collection Service"],"source_url":"https://mca.legmt.gov/bills/mca/title_0170/chapter_0040/part_0010/section_0010/0170-0040-0010-0010.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:48:10Z","sha256":"9b9270b8d41be0d6176533f71705cabf531505330b6a34e5ec999a4582d24cd8","source_id":"us-mt","stale":false,"prev":"us-mt/17-3-1004","next":"us-mt/17-4-102"},"notice":"GroundRules: Original legal text. Not legal advice."}