US lawMontanaRegulationsTitle 42 — REVENUEChapter 42.2 — GENERAL DEPARTMENT RULESSubchapter 42.2.1 — Procedural Rules42.2.106ARM 42.2.106ARM 42.2.106. EFFECTLast amended: 2000Length: 20 wordsOfficial source Cite as Mont. Admin. R. 42.2.106(1) A declaratory ruling is binding between the department and petitioner concerning the set of facts presented in the petition.PreviousARM 42.2.105NextARM 42.2.115