Montana Code 17-4-101. Definitions
17-4-101. Definitions. In this part, the following definitions apply unless the context indicates otherwise:
Terms Used In Montana Code 17-4-101
- 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
(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.