US lawMontanaStatutesTitle 16Chapter 11Part 316-11-312Mont. Code Ann. § 16-11-312Rulemaking authorityLast amended: 1993Year: 2026Length: 17 wordsOfficial source 16-11-312 . Rulemaking authority. The department of revenue may adopt rules to implement 16-11-301 through 16-11-308 .PreviousMont. Code Ann. § 16-11-311NextMont. Code Ann. § 16-11-313