15-31-507. Repealed. Sec. 5, Ch. 135, L. 1993.
History: En. Sec. 7, Ch. 79, L. 1917; re-en. Sec. 2302, R.C.M. 1921; amd. Sec. 3, Ch. 146, L. 1923; re-en. Sec. 2302, R.C.M. 1935; amd. Sec. 59, Ch. 516, L. 1973; R.C.M. 1947, 84-1507.
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