Montana Code Annotated
Part 26. Collection and Administration
15-30-2641. Repealed

15-30-2641. Repealed. Sec. 2, Ch. 28, L. 2019.
History: En. Sec. 24, Ch. 181, L. 1933; re-en. Sec. 2295.24, R.C.M. 1935; amd. Sec. 1, Ch. 163, L. 1955; amd. Sec. 3, Ch. 201, L. 1963; amd. Sec; 2, Ch. 347, L. 1969; amd. Sec. 175, Ch. 516, L. 1973; amd. Sec. 1, Ch. 65, L. 1975; R.C.M. 1947, 84-4924; amd. Sec. 3, Ch. 648, L. 1979; amd. Sec. 49, Ch. 370, L. 1987; amd. Sec. 10, Ch. 427, L. 1999; amd. Sec. 9, Ch. 594, L. 2005; Sec. 15-30-321, MCA 2007; redes. 15-30-2641 by Sec. 1, Ch. 147, L. 2009.

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 Repealed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