Collections
Montana Code Annotated

Part 5

Administration and Collection

15-31-501Department rules -- conformance with Internal Revenue Code 15-31-502Assessment and payment of tax -- estimated tax payment -- amount of required installments 15-31-503Deficiency assessment -- notice -- penalty and interest 15-31-504Estimated tax on failure to file 15-31-505Subpoenas -- investigation of income, and shifting 15-31-506Copy of federal return required -- report of amended federal return 15-31-507Repealed 15-31-508Repealed 15-31-509Periods of limitation 15-31-510Estimated payments -- tax returns -- penalty and interest 15-31-511Confidentiality of tax records 15-31-512reserved 15-31-521Closing agreements 15-31-522When immediate payment demanded 15-31-523Suspension or forfeiture on delinquency 15-31-524Reviver of corporation after suspension or forfeiture 15-31-525Levy upon and sale of property 15-31-526Action by attorney general 15-31-527Repealed 15-31-528reserved 15-31-531Credit for overpayment -- interest on overpayment 15-31-532Application for refund -- appeal from denial 15-31-533reserved 15-31-541Site of failure to act -- evidence 15-31-542Repealed 15-31-543Forfeiture of right to engage in business -- penalties 15-31-544Action on false or fraudulent return 15-31-545Repealed 15-31-546reserved 15-31-551Certified copies of corporate income tax returns to taxpayer -- fee 15-31-552Corporation dissolution or withdrawal certificates and tax clearance certificates furnished 15-31-553Fees to reimburse department for costs -- deposit in general fund 15-31-554Returns to which sections apply