1. MCA Contents
  2. TITLE 15
  3. CHAPTER 31
  4. Part 5
  5. 15-31-544 Action on false or fraudulent return

Montana Code Annotated 2023

TITLE 15. TAXATION

CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX

Part 5. Administration and Collection

Action On False Or Fraudulent Return

15-31-544. Action on false or fraudulent return. Whenever a return is required to be filed and the taxpayer files a fraudulent return or fails to file the return, including a federal adjustments report under 15-30-3403 or 15-30-3404, the department may at any time assess the tax or begin a proceeding in court for the collection of the tax without assessment.

History: En. Sec. 1, Ch. 408, L. 1981; amd. Sec. 1, Ch. 222, L. 1983; amd. Sec. 15, Ch. 108, L. 2021.