15-1-103. Disposal of tax records -- procedure. (1) Notwithstanding any other provisions of law, the department may dispose of tax records more than 3 years old if the records do not have any further value or as provided in subsection (3).
(2) Authorization for disposal of tax records must be made by the director of the department or authorized employees of the department. A copy of the authorization and authenticated list of the records must be maintained by the department.
(3) The department may dispose of its original tax records after those records have been reproduced in accordance with rules adopted by the secretary of state in consultation with the state records committee provided for in 2-6-1107. The department shall maintain the reproduction as the public record. The reproduction or certified copy of the reproduction may be used in place of the department's original in any court or proceeding and has the same force and effect as the department's original record.
History: En. Sec. 1, Ch. 187, L. 1963; amd. Sec. 1, Ch. 9, L. 1969; amd. Sec. 61, Ch. 405, L. 1973; R.C.M. 1947, 84-724; amd. Sec. 2, Ch. 206, L. 2011; amd. Sec. 40, Ch. 348, L. 2015.
Structure Montana Code Annotated
15-1-103. Disposal of tax records -- procedure
15-1-104. Treasurers to destroy certain tax records
15-1-106. Federal tax return information
15-1-108. Prohibition on sales -- restrictions on certain disclosures and uses
15-1-109. Prohibition on tax return preparation services -- filing electronic returns
15-1-110. Rulemaking authority
15-1-114. and 15-1-115 reserved
15-1-116. Manufactured home considered as improvement to real property -- requirements
15-1-118. Reversal of declaration that manufactured home is real property
15-1-119. Classification of mobile home, manufactured home, or housetrailer -- property records
15-1-121. Entitlement share payment -- purpose -- appropriation