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.
| EnactedEn. 84-7102 by SectionSec. 2, ChapterCh. 118, Laws ofL. 1974 |
| Revised Codes of MontanaR.C.M. 1947, 84-7102 |
| AmendedAmd. SectionSec. 11, ChapterCh. 325, Laws ofL. 1995 |
| AmendedAmd. Secs. 1, 7, ChapterCh. 589, Laws ofL. 1995 |
| AmendedAmd. SectionSec. 1, ChapterCh. 17, Laws ofL. 1997 |
| AmendedAmd. SectionSec. 7, ChapterCh. 48, Laws ofL. 1997 |
| AmendedAmd. SectionSec. 1, ChapterCh. 105, Laws ofL. 1999 (HB 168 - Kasten, Betty Lou (R) HD 99) |