Part
Collection and Administration
- Mont. Code Ann. § 15-30-2601— Tax as personal debt
- Mont. Code Ann. § 15-30-2602— Returns and payment of tax -- penalty and interest -- refunds -- credits
- Mont. Code Ann. § 15-30-2603— Return of fiduciary
- Mont. Code Ann. § 15-30-2604— Time for filing -- extensions of time
- Mont. Code Ann. § 15-30-2605— Revision of return by department -- statute of limitations -- examination of records and persons
- Mont. Code Ann. § 15-30-2606— Tolling of statute of limitations -- consent to extend time to assess tax
- Mont. Code Ann. § 15-30-2607— Application for revision -- appeal
- Mont. Code Ann. § 15-30-2608— Judicial review
- Mont. Code Ann. § 15-30-2609— Credits and refunds -- period of limitations
- Mont. Code Ann. § 15-30-2610— through 15-30-2615 reserved
- Mont. Code Ann. § 15-30-2616— Information agents' duties
- Mont. Code Ann. § 15-30-2617— Oaths administered by director of revenue and designated employees
- Mont. Code Ann. § 15-30-2618— Confidentiality of tax records
- Mont. Code Ann. § 15-30-2619— Furnishing copy of federal return -- copy of share of income, credit, and deductions schedule -- copies of federal corrections -- filing amended return required
- Mont. Code Ann. § 15-30-2620— Department rules -- conformance with Internal Revenue Code
- Mont. Code Ann. § 15-30-2621— Agreements with contiguous states
- Mont. Code Ann. § 15-30-2622— Closing agreements
- Mont. Code Ann. § 15-30-2623— through 15-30-2628 reserved
- Mont. Code Ann. § 15-30-2629— Authority to collect tax -- offset -- hearing
- Mont. Code Ann. § 15-30-2630— Warrant for distraint
- Mont. Code Ann. § 15-30-2631— Jeopardy assessments
- Mont. Code Ann. § 15-30-2632— Deferment of taxes for person in military service -- filing of return
- Mont. Code Ann. § 15-30-2633— Stay of enforcement against military personnel
- Mont. Code Ann. § 15-30-2634— Failure to file return or report -- order to show cause -- action by department
- Mont. Code Ann. § 15-30-2635— through 15-30-2640 reserved
- Mont. Code Ann. § 15-30-2641— Repealed
- Mont. Code Ann. § 15-30-2642— Notice of additional assessment -- penalty and interest for deficiency
- Mont. Code Ann. § 15-30-2643— Time limitations for prosecution
- Mont. Code Ann. § 15-30-2644— and 15-30-2645 reserved
- Mont. Code Ann. § 15-30-2646— Relief from joint and several liability on joint return -- limitations -- rules
- Mont. Code Ann. § 15-30-2647— through 15-30-2650 reserved
- Mont. Code Ann. § 15-30-2651— Certified copies of tax returns to taxpayer -- fee
- Mont. Code Ann. § 15-30-2652— through 15-30-2659 reserved
- Mont. Code Ann. § 15-30-2660— Taxpayer integrity fees