Rule 2.4.301 - VOLUME CAP ALLOCATION(1) The Department of Administration sets the state of Montana's volume cap as the maximum amount allowed by the Internal Revenue Service.
Mont. Admin. r. 2.4.301
NEW, 2001 MAR p. 2456, Eff. 12/21/01; AMD, 2008 MAR p. 35, Eff. 1/18/08.