US lawMontanaStatutesTitle 15Chapter 23Part 115-23-108Mont. Code Ann. § 15-23-108Rulemaking authorityLast amended: 1977Year: 2026Length: 20 wordsOfficial source 15-23-108 . Rulemaking authority. The department of revenue may adopt rules necessary for the taxation of property under this chapter.PreviousMont. Code Ann. § 15-23-107NextMont. Code Ann. § 15-23-111