De minimis exception -- rulemaking

  1. Law
  2. Montana Code Annotated
  3. Taxation
  4. Individual Income Tax
  5. Partnership Audit Adjustments
  6. De minimis exception -- rulemaking

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15-30-3407. De minimis exception -- rulemaking. The department may, at its discretion, adopt rules establishing a de minimis amount on which a taxpayer may not be required to comply with 15-30-3403 and 15-30-3404.

History: En. Sec. 7, Ch. 108, L. 2021.


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