Montana Code Annotated
Part 26. Collection and Administration
15-30-2651. Certified copies of tax returns to taxpayer -- fee

15-30-2651. Certified copies of tax returns to taxpayer -- fee. (1) Certified copies of returns filed for income tax under 15-30-2604 may be furnished by the department to the taxpayer or the taxpayer's authorized representative upon payment of 50 cents for each page.
(2) All money collected under this section must be required to reimburse the department for costs involved in the preparation of the copies. All money collected must be deposited in the general fund.
(3) The provisions of this section apply to all returns on file and all returns to be filed.
History: (1)En. Sec. 1, Ch. 187, L. 1965; amd. Sec. 20, Ch. 516, L. 1973; Sec. 84-732, R.C.M. 1947; (2)En. Sec. 3, Ch. 187, L. 1965; amd. Sec. 22, Ch. 516, L. 1973; Sec. 84-734, R.C.M. 1947; (3)En. Sec. 4, Ch. 187, L. 1965; Sec. 84-735, R.C.M. 1947; R.C.M. 1947, 84-732(part), 84-734(part), 84-735; amd. Sec. 173, Ch. 56, L. 2009; Sec. 15-30-331, MCA 2007; redes. 15-30-2651 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