https://openjurist.org/state-code/mt/15/toc/15.c1.3
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Title 15 — Taxation
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Tax Administration
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Investigation and Hearings
Mont. Code Ann. § 15-1-301
— Investigations by department
Mont. Code Ann. § 15-1-302
— Witnesses -- oaths, contempt, and fees
Mont. Code Ann. § 15-1-303
— Penalty for refusal to furnish information