Montana Code Annotated
Part 5. Administration and Collection
15-31-542. Repealed

Montana Code Annotated

Title 15. Taxation

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

15-31-507. Repealed

15-31-508. Repealed

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

15-31-521. Closing agreements

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

15-31-527. Repealed

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

15-31-542. Repealed

15-31-543. Forfeiture of right to engage in business -- penalties

15-31-544. Action on false or fraudulent return

15-31-545. Repealed

15-31-546. through 15-31-550 reserved

15-31-551. Certified copies of corporate income tax returns to taxpayer -- fee

15-31-552. Corporation dissolution or withdrawal certificates and tax clearance certificates furnished

15-31-553. Fees to reimburse department for costs -- deposit in general fund

15-31-554. Returns to which sections apply