15-30-2601. Tax as personal debt. Every tax imposed by this chapter and all increases, interest, and penalties thereon shall be from the time they are due and payable a personal debt from the person or fiduciary liable to pay the same to the state.
History: En. Sec. 4, Ch. 181, L. 1933; re-en. Sec. 2295.4, R.C.M. 1935; R.C.M. 1947, 84-4904; Sec. 15-30-141, MCA 2007; redes. 15-30-2601 by Sec. 1, Ch. 147, L. 2009.
Structure Montana Code Annotated
Chapter 30. Individual Income Tax
Part 26. Collection and Administration
15-30-2601. Tax as personal debt
15-30-2603. Return of fiduciary
15-30-2604. Time for filing -- extensions of time
15-30-2606. Tolling of statute of limitations
15-30-2607. Application for revision -- appeal
15-30-2609. Credits and refunds -- period of limitations
15-30-2610. through 15-30-2615 reserved
15-30-2616. Information agents' duties
15-30-2617. Oaths administered by director of revenue and designated employees
15-30-2618. Confidentiality of tax records
15-30-2620. Department rules -- conformance with Internal Revenue Code
15-30-2621. Agreements with contiguous states
15-30-2622. Closing agreements
15-30-2623. through 15-30-2628 reserved
15-30-2629. Authority to collect tax -- offset -- hearing
15-30-2630. Warrant for distraint
15-30-2631. Jeopardy assessments
15-30-2632. Deferment of taxes for person in military service -- filing of return
15-30-2633. Stay of enforcement against military personnel
15-30-2634. Failure to file return or report -- order to show cause -- action by department
15-30-2635. through 15-30-2640 reserved
15-30-2642. Notice of additional assessment -- penalty and interest for deficiency
15-30-2643. Time limitations for prosecution
15-30-2644. and 15-30-2645 reserved
15-30-2646. Relief from joint and several liability on joint return -- limitations -- rules
15-30-2647. through 15-30-2650 reserved
15-30-2651. Certified copies of tax returns to taxpayer -- fee