Whenever a return is required to be filed and the taxpayer files a fraudulent return or fails to file the return, including a federal adjustments report under 15-30-3403 or 15-30-3404, the department may at any time assess the tax or begin a proceeding in court for the collection of the tax without assessment.
Mont. Code Ann. § 15-31-544
Action on false or fraudulent return
En
Official source: Montana Code Annotated (Montana Legislature). Reproduced from public-domain Montana statutes; confirm against the official source for the current text. Not legal advice.