Montana Code Annotated
Chapter 30. Individual Income Tax
Part 26. Collection and Administration

15-30-2601. Tax as personal debt - 15-30-2601. Tax as personal debt. Every tax imposed by this...

15-30-2602. Returns and payment of tax -- penalty and interest -- refunds -- credits -- inflation adjustment - 15-30-2602. (Temporary) Returns and payment of tax -- penalty and...

15-30-2603. Return of fiduciary - 15-30-2603. Return of fiduciary. Every fiduciary, except receivers appointed by...

15-30-2604. Time for filing -- extensions of time - 15-30-2604. Time for filing -- extensions of time. (1) (a)...

15-30-2605. Revision of return by department -- statute of limitations -- examination of records and persons - 15-30-2605. (Temporary) Revision of return by department -- statute of...

15-30-2606. Tolling of statute of limitations - 15-30-2606. (Temporary) Tolling of statute of limitations. The running of...

15-30-2607. Application for revision -- appeal - 15-30-2607. Application for revision -- appeal. An application for revision...

15-30-2608. Judicial review - 15-30-2608. Judicial review. (1) The determination of the Montana tax...

15-30-2609. Credits and refunds -- period of limitations - 15-30-2609. Credits and refunds -- period of limitations. (1) If...

15-30-2610. through 15-30-2615 reserved - 15-30-2610 through 15-30-2615 reserved.

15-30-2616. Information agents' duties - 15-30-2616. Information agents' duties. (1) Each information agent shall make...

15-30-2617. Oaths administered by director of revenue and designated employees - 15-30-2617. Oaths administered by director of revenue and designated employees....

15-30-2618. Confidentiality of tax records - 15-30-2618. (Temporary) Confidentiality of tax records. (1) Except as provided...

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 - 15-30-2619. Furnishing copy of federal return -- copy of share...

15-30-2620. Department rules -- conformance with Internal Revenue Code - 15-30-2620. Department rules -- conformance with Internal Revenue Code. (1)...

15-30-2621. Agreements with contiguous states - 15-30-2621. Agreements with contiguous states. The department of revenue may,...

15-30-2622. Closing agreements - 15-30-2622. Closing agreements. (1) The director of revenue or any...

15-30-2623. through 15-30-2628 reserved - 15-30-2623 through 15-30-2628 reserved.

15-30-2629. Authority to collect tax -- offset -- hearing - 15-30-2629. Authority to collect tax -- offset -- hearing. (1)...

15-30-2630. Warrant for distraint - 15-30-2630. Warrant for distraint. If any tax imposed by this...

15-30-2631. Jeopardy assessments - 15-30-2631. Jeopardy assessments. (1) If the department finds that the...

15-30-2632. Deferment of taxes for person in military service -- filing of return - 15-30-2632. Deferment of taxes for person in military service --...

15-30-2633. Stay of enforcement against military personnel - 15-30-2633. Stay of enforcement against military personnel. (1) A person...

15-30-2634. Failure to file return or report -- order to show cause -- action by department - 15-30-2634. Failure to file return or report -- order to...

15-30-2635. through 15-30-2640 reserved - 15-30-2635 through 15-30-2640 reserved.

15-30-2641. Repealed - 15-30-2641. Repealed. Sec. 2, Ch. 28, L. 2019. History: En....

15-30-2642. Notice of additional assessment -- penalty and interest for deficiency - 15-30-2642. Notice of additional assessment -- penalty and interest for...

15-30-2643. Time limitations for prosecution - 15-30-2643. Time limitations for prosecution. A prosecution for an offense...

15-30-2644. and 15-30-2645 reserved - 15-30-2644 and 15-30-2645 reserved.

15-30-2646. Relief from joint and several liability on joint return -- limitations -- rules - 15-30-2646. Relief from joint and several liability on joint return...

15-30-2647. through 15-30-2650 reserved - 15-30-2647 through 15-30-2650 reserved.

15-30-2651. Certified copies of tax returns to taxpayer -- fee - 15-30-2651. Certified copies of tax returns to taxpayer -- fee....

15-30-2652. through 15-30-2659 reserved - 15-30-2652 through 15-30-2659 reserved.

15-30-2660. Taxpayer integrity fees - 15-30-2660. (Temporary) Taxpayer integrity fees. (1) (a) The department shall...