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TITLE 15
CHAPTER 31
Part 5
Montana Code Annotated 2017
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Repealed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Repealed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Repealed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Repealed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Repealed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