Part
Administration and Collection
- Mont. Code Ann. § 15-31-501— Department rules -- conformance with Internal Revenue Code
- Mont. Code Ann. § 15-31-502— Assessment and payment of tax -- estimated tax payment -- amount of required installments
- Mont. Code Ann. § 15-31-503— Deficiency assessment -- notice -- penalty and interest
- Mont. Code Ann. § 15-31-504— Estimated tax on failure to file
- Mont. Code Ann. § 15-31-505— Subpoenas -- investigation of income, and shifting
- Mont. Code Ann. § 15-31-506— Copy of federal return required -- report of amended federal return
- Mont. Code Ann. § 15-31-507— Repealed
- Mont. Code Ann. § 15-31-508— Repealed
- Mont. Code Ann. § 15-31-509— Periods of limitation
- Mont. Code Ann. § 15-31-510— Estimated payments -- tax returns -- penalty and interest
- Mont. Code Ann. § 15-31-511— Confidentiality of tax records
- Mont. Code Ann. § 15-31-512— through 15-31-520 reserved
- Mont. Code Ann. § 15-31-521— Closing agreements
- Mont. Code Ann. § 15-31-522— When immediate payment demanded
- Mont. Code Ann. § 15-31-523— Suspension or forfeiture on delinquency
- Mont. Code Ann. § 15-31-524— Reviver of corporation after suspension or forfeiture
- Mont. Code Ann. § 15-31-525— Levy upon and sale of property
- Mont. Code Ann. § 15-31-526— Action by attorney general
- Mont. Code Ann. § 15-31-527— Repealed
- Mont. Code Ann. § 15-31-528— through 15-31-530 reserved
- Mont. Code Ann. § 15-31-531— Credit for overpayment -- interest on overpayment
- Mont. Code Ann. § 15-31-532— Application for refund -- appeal from denial
- Mont. Code Ann. § 15-31-533— through 15-31-540 reserved
- Mont. Code Ann. § 15-31-541— Site of failure to act -- evidence
- Mont. Code Ann. § 15-31-542— Repealed
- Mont. Code Ann. § 15-31-543— Forfeiture of right to engage in business -- penalties
- Mont. Code Ann. § 15-31-544— Action on false or fraudulent return
- Mont. Code Ann. § 15-31-545— Repealed
- Mont. Code Ann. § 15-31-546— through 15-31-550 reserved
- Mont. Code Ann. § 15-31-551— Certified copies of corporate income tax returns to taxpayer -- fee
- Mont. Code Ann. § 15-31-552— Corporation dissolution or withdrawal certificates and tax clearance certificates furnished
- Mont. Code Ann. § 15-31-553— Fees to reimburse department for costs -- deposit in general fund
- Mont. Code Ann. § 15-31-554— Returns to which sections apply