Mont. Code § 15-30-3407

Current through the 2023 Regular Session

Section 15-30-3407 - De minimis exception - rulemaking

The department may, at its discretion, adopt rules establishing a de minimis amount on which a taxpayer may not be required to comply with 15-30-3403 and 15-30-3404.

§ 15-30-3407, MCA

Added by Laws 2021, Ch. 108,Sec. 7, eff. 3/31/2021, and applicable to tax adjustments made after 3/31/2021.