Toggle navigation
MCA Contents
Search
Help
MCA Contents
TITLE 15
CHAPTER 30
Part 26
Montana Code Annotated 2019
TITLE 15. TAXATION
CHAPTER 30. INDIVIDUAL INCOME TAX
Part 26. Collection and Administration
15-30-2601
Tax as personal debt
15-30-2602
Returns and payment of tax -- penalty and interest -- refunds -- credits -- inflation adjustment
15-30-2603
Return of fiduciary
15-30-2604
Time for filing -- extensions of time
15-30-2605
Revision of return by department -- statute of limitations -- examination of records and persons
15-30-2606
Tolling of statute of limitations
15-30-2607
Application for revision -- appeal
15-30-2608
Judicial review
15-30-2609
Credits and refunds -- period of limitations
15-30-2610
through 15-30-2615 reserved
15-30-2616
Information agents' duties
15-30-2617
Oaths administered by director of revenue and designated employees
15-30-2618
Confidentiality of tax records
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
15-30-2620
Department rules -- conformance with Internal Revenue Code
15-30-2621
Agreements with contiguous states
15-30-2622
Closing agreements
15-30-2623
through 15-30-2628 reserved
15-30-2629
Authority to collect tax -- offset -- hearing
15-30-2630
Warrant for distraint
15-30-2631
Jeopardy assessments
15-30-2632
Deferment of taxes for person in military service -- filing of return
15-30-2633
Stay of enforcement against military personnel
15-30-2634
Failure to file return or report -- order to show cause -- action by department
15-30-2635
through 15-30-2640 reserved
15-30-2641
Repealed
15-30-2642
Notice of additional assessment -- penalty and interest for deficiency
15-30-2643
Time limitations for prosecution
15-30-2644
and 15-30-2645 reserved
15-30-2646
Relief from joint and several liability on joint return -- limitations -- rules
15-30-2647
through 15-30-2650 reserved
15-30-2651
Certified copies of tax returns to taxpayer -- fee
15-30-2652
through 15-30-2659 reserved
15-30-2660
Taxpayer integrity fees