15-31-506. Copy of federal return required -- report of amended federal return. Every corporation shall, upon request of the department of revenue, furnish a copy of its federal income tax return and the computation schedule filed for the taxable year or years that the department may specify in its request. Except as provided in 15-30-3403 or 15-30-3404, if the amount of a corporation's taxable income reported on its federal income tax return or the computation schedule filed for a tax year is changed or corrected by the United States internal revenue service or other competent authority, the corporation shall file an amended Montana return with the department within 180 days after the final determination date. Except as provided in 15-30-3404, a corporation filing an amended federal income tax return changing or correcting its taxable income for a tax year shall also file an amended Montana return with the department within 180 days after filing an amended federal income tax return.
History: En. Sec. 13, Ch. 166, L. 1933; re-en. Sec. 2303.9, R.C.M. 1935; amd. Sec. 2, Ch. 142, L. 1969; amd. Sec. 67, Ch. 516, L. 1973; R.C.M. 1947, 84-1517(3); amd. Sec. 3, Ch. 68, L. 1999; amd. Sec. 13, Ch. 108, L. 2021.
Structure Montana Code Annotated
Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax
Part 5. Administration and Collection
15-31-501. Department rules -- conformance with Internal Revenue Code
15-31-502. Assessment and payment of tax -- estimated tax payment -- amount of required installments
15-31-503. Deficiency assessment -- notice -- penalty and interest
15-31-504. Estimated tax on failure to file
15-31-505. Subpoenas -- investigation of income, and shifting
15-31-506. Copy of federal return required -- report of amended federal return
15-31-509. Periods of limitation
15-31-510. Estimated payments -- tax returns -- penalty and interest
15-31-511. Confidentiality of tax records
15-31-512. through 15-31-520 reserved
15-31-522. When immediate payment demanded
15-31-523. Suspension or forfeiture on delinquency
15-31-524. Reviver of corporation after suspension or forfeiture
15-31-525. Levy upon and sale of property
15-31-526. Action by attorney general
15-31-528. through 15-31-530 reserved
15-31-531. Credit for overpayment -- interest on overpayment
15-31-532. Application for refund -- appeal from denial
15-31-533. through 15-31-540 reserved
15-31-541. Site of failure to act -- evidence
15-31-543. Forfeiture of right to engage in business -- penalties
15-31-544. Action on false or fraudulent return
15-31-546. through 15-31-550 reserved
15-31-551. Certified copies of corporate income tax returns to taxpayer -- fee
15-31-553. Fees to reimburse department for costs -- deposit in general fund