Montana Code 15-8-304. Enforcement powers of department
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15-8-304. Enforcement powers of department. (1) The department may:
Terms Used In Montana Code 15-8-304
- Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
- Property: means real and personal property. See Montana Code 1-1-205
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
- Subpoena: A command to a witness to appear and give testimony.
(a)require any person in the state to make and subscribe an affidavit, giving the person’s name, place of residence, and post-office address;
(b)subpoena and examine any person in relation to any statement furnished to the department or any statement that discloses property that is assessable in the state.
(2)The department may exercise this power in any county where the person whom it desires to examine may be found but may not require the person to appear before it in any county other than that in which the subpoena is served.