- (1) The department, for the purpose of determining the correctness of any return, may request additional information to verify amounts or items on the return.
- (2) If a return is not filed or information is not supplied, the department will estimate the tax from available information.
Authorizing statute(s): 15-68-801, MCA
Implementing statute(s): 5-68-502, 15-68-520, MCA
History: NEW, 2010 MAR p. 2755, Eff. 11/27/10.