Code · Montana · Title 17 — State Finance · Chapter 4 · Part 1

17-4-101. Definitions.

87 words·~1 min read·/mt/title-17/chapter-4/part-1/17-4-101

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

17-4-101 . Definitions. In this part, the following definitions apply unless the context indicates otherwise:

(1)"Agency" includes:

(a)all offices, departments, divisions, boards, commissions, councils, committees, institutions, university units, political subdivisions, and other entities or instrumentalities of this state government;

(b)with respect to delinquent taxes that the department is requested to collect, state and local entities whose personal property taxes are collected by the county treasurer; and

(c)the federal internal revenue service.

(2)"Department" means the department of revenue provided for in 2-15-1301 .