15-6-194. Rules.
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/mt/title-15/chapter-6/part-1/15-6-194·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-6-194 . Rules.
(1)The department of revenue shall adopt rules for the implementation of 15-6-163 and this section, including:
(a)the valuation of property and administration of property classified under 15-6-163 ; and
(b)rules necessary for certification and compliance with 15-6-163 .
(2)The rules may include specifying procedures, including timeframes for application, and definitions necessary to identify property for compliance.