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 - 15-31-501. Department rules -- conformance with Internal Revenue Code. (1)...

15-31-502. Assessment and payment of tax -- estimated tax payment -- amount of required installments - 15-31-502. Assessment and payment of tax -- estimated tax payment...

15-31-503. Deficiency assessment -- notice -- penalty and interest - 15-31-503. Deficiency assessment -- notice -- penalty and interest. (1)...

15-31-504. Estimated tax on failure to file - 15-31-504. Estimated tax on failure to file. (1) If any...

15-31-505. Subpoenas -- investigation of income, and shifting - 15-31-505. Subpoenas -- investigation of income, and shifting. (1) Jurisdiction...

15-31-506. Copy of federal return required -- report of amended federal return - 15-31-506. Copy of federal return required -- report of amended...

15-31-507. Repealed - 15-31-507. Repealed. Sec. 5, Ch. 135, L. 1993. History: En....

15-31-508. Repealed - 15-31-508. Repealed. Sec. 5, Ch. 135, L. 1993. History: En....

15-31-509. Periods of limitation - 15-31-509. Periods of limitation. (1) Except as otherwise provided in...

15-31-510. Estimated payments -- tax returns -- penalty and interest - 15-31-510. Estimated payments -- tax returns -- penalty and interest....

15-31-511. Confidentiality of tax records - 15-31-511. Confidentiality of tax records. (1) Except as provided in...

15-31-512. through 15-31-520 reserved - 15-31-512 through 15-31-520 reserved.

15-31-521. Closing agreements - 15-31-521. Closing agreements. (1) The director of revenue or any...

15-31-522. When immediate payment demanded - 15-31-522. When immediate payment demanded. If the department determines that...

15-31-523. Suspension or forfeiture on delinquency - 15-31-523. Suspension or forfeiture on delinquency. (1) If a tax...

15-31-524. Reviver of corporation after suspension or forfeiture - 15-31-524. Reviver of corporation after suspension or forfeiture. A corporation...

15-31-525. Levy upon and sale of property - 15-31-525. Levy upon and sale of property. If any tax...

15-31-526. Action by attorney general - 15-31-526. Action by attorney general. Action may be brought by...

15-31-527. Repealed - 15-31-527. Repealed. Sec. 54, Ch. 439, L. 1981. History: En....

15-31-528. through 15-31-530 reserved - 15-31-528 through 15-31-530 reserved.

15-31-531. Credit for overpayment -- interest on overpayment - 15-31-531. Credit for overpayment -- interest on overpayment. (1) If...

15-31-532. Application for refund -- appeal from denial - 15-31-532. Application for refund -- appeal from denial. If the...

15-31-533. through 15-31-540 reserved - 15-31-533 through 15-31-540 reserved.

15-31-541. Site of failure to act -- evidence - 15-31-541. Site of failure to act -- evidence. The failure...

15-31-542. Repealed - 15-31-542. Repealed. Sec. 18, Ch. 79, L. 1983. History: En....

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

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

15-31-545. Repealed - 15-31-545. Repealed. Sec. 40, Ch. 594, L. 2005. History: En....

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

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

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

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

15-31-554. Returns to which sections apply - 15-31-554. Returns to which sections apply. The provisions of 15-31-551...