Collection and Administration

  1. Law
  2. Montana Code Annotated
  3. Taxation
  4. Individual Income Tax
  5. Collection and Administration

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Section
15-30-2601

Tax as personal debt

Section
15-30-2602

Returns and payment of tax -- penalty and interest -- refunds -- credits -- inflation adjustment

Section
15-30-2603

Return of fiduciary

Section
15-30-2604

Time for filing -- extensions of time

Section
15-30-2605

Revision of return by department -- statute of limitations -- examination of records and persons

Section
15-30-2606

Tolling of statute of limitations

Section
15-30-2607

Application for revision -- appeal

Section
15-30-2608

Judicial review

Section
15-30-2609

Credits and refunds -- period of limitations

Section
15-30-2610. through 15-30-2615

reserved

Section
15-30-2616

Information agents' duties

Section
15-30-2617

Oaths administered by director of revenue and designated employees

Section
15-30-2618

Confidentiality of tax records

Section
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

Section
15-30-2620

Department rules -- conformance with Internal Revenue Code

Section
15-30-2621

Agreements with contiguous states

Section
15-30-2622

Closing agreements

Section
15-30-2623. through 15-30-2628

reserved

Section
15-30-2629

Authority to collect tax -- offset -- hearing

Section
15-30-2630

Warrant for distraint

Section
15-30-2631

Jeopardy assessments

Section
15-30-2632

Deferment of taxes for person in military service -- filing of return

Section
15-30-2633

Stay of enforcement against military personnel

Section
15-30-2634

Failure to file return or report -- order to show cause -- action by department

Section
15-30-2635. through 15-30-2640

reserved

Section
15-30-2641

Repealed

Section
15-30-2642

Notice of additional assessment -- penalty and interest for deficiency

Section
15-30-2643

Time limitations for prosecution

Sections
15-30-2644. and 15-30-2645

reserved

Section
15-30-2646

Relief from joint and several liability on joint return -- limitations -- rules

Section
15-30-2647. through 15-30-2650

reserved

Section
15-30-2651

Certified copies of tax returns to taxpayer -- fee

Section
15-30-2652. through 15-30-2659

reserved

Section
15-30-2660

Taxpayer integrity fees