Montana Code Annotated
Part 26. Collection and Administration
15-30-2610. through 15-30-2615 reserved

15-30-2610 through 15-30-2615 reserved.

Structure Montana Code Annotated

Montana Code Annotated

Title 15. Taxation

Chapter 30. Individual Income Tax

Part 26. Collection and Administration

15-30-2601. Tax as personal debt

15-30-2602. Returns and payment of tax -- penalty and interest -- refunds -- credits -- inflation adjustment

15-30-2603. Return of fiduciary

15-30-2604. Time for filing -- extensions of time

15-30-2605. Revision of return by department -- statute of limitations -- examination of records and persons

15-30-2606. Tolling of statute of limitations

15-30-2607. Application for revision -- appeal

15-30-2608. Judicial review

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

15-30-2619. Furnishing copy of federal return -- copy of share of income, credit, and deductions schedule -- copies of federal corrections -- filing amended return required

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

15-30-2641. Repealed

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

15-30-2652. through 15-30-2659 reserved

15-30-2660. Taxpayer integrity fees