15-70-720. Statute of limitations. Except in the case of a fraudulent return or of neglect or refusal to make a return, a deficiency must be assessed within 3 years from the due date of the return or the date of filing the return.
History: En. Sec. 17, Ch. 405, L. 1995.
Structure Montana Code Annotated
Chapter 70. Gasoline and Vehicle Fuels Taxes
Part 7. Compressed Natural Gas Tax
15-70-702. Compressed natural gas dealer's or liquefied petroleum gas dealer's license
15-70-703. Application for license
15-70-704. Bonding, release of surety, and additional bond
15-70-705. Issuance of license -- grounds for refusal -- hearing
15-70-706. Revocation of license -- notice
15-70-707. Cancellation of license upon surrender
15-70-708. through 15-70-710 reserved
15-70-711. Tax on compressed natural gas -- tax on liquefied petroleum gas
15-70-713. Examination of records -- enforcement -- reciprocity
15-70-714. Returns required -- payment
15-70-715. Penalties for refusal or failure to file return or pay tax when due
15-70-716. Deficiency -- penalty
15-70-717. Determination if no return made -- penalty -- presumption
15-70-718. Fraudulent return -- penalty