Mont. Code Ann. § 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.

History:
En. 84-7102 by Sec. 2, Ch. 118, L. 1974
R.C.M. 1947, 84-7102
Amd. Sec. 11, Ch. 325, L. 1995
Amd. Secs. 1, 7, Ch. 589, L. 1995
Amd. Sec. 1, Ch. 17, L. 1997
Amd. Sec. 7, Ch. 48, L. 1997
Amd. Sec. 1, Ch. 105, L. 1999 (HB 168 - Kasten, Betty Lou (R) HD 99)