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TITLE 15
CHAPTER 30
Part 26
Montana Code Annotated 2023
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
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 -- consent to extend time to assess tax
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Repealed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