Administration and Collection

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

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Section
15-31-501

Department rules -- conformance with Internal Revenue Code

Section
15-31-502

Assessment and payment of tax -- estimated tax payment -- amount of required installments

Section
15-31-503

Deficiency assessment -- notice -- penalty and interest

Section
15-31-504

Estimated tax on failure to file

Section
15-31-505

Subpoenas -- investigation of income, and shifting

Section
15-31-506

Copy of federal return required -- report of amended federal return

Section
15-31-507

Repealed

Section
15-31-508

Repealed

Section
15-31-509

Periods of limitation

Section
15-31-510

Estimated payments -- tax returns -- penalty and interest

Section
15-31-511

Confidentiality of tax records

Section
15-31-512. through 15-31-520

reserved

Section
15-31-521

Closing agreements

Section
15-31-522

When immediate payment demanded

Section
15-31-523

Suspension or forfeiture on delinquency

Section
15-31-524

Reviver of corporation after suspension or forfeiture

Section
15-31-525

Levy upon and sale of property

Section
15-31-526

Action by attorney general

Section
15-31-527

Repealed

Section
15-31-528. through 15-31-530

reserved

Section
15-31-531

Credit for overpayment -- interest on overpayment

Section
15-31-532

Application for refund -- appeal from denial

Section
15-31-533. through 15-31-540

reserved

Section
15-31-541

Site of failure to act -- evidence

Section
15-31-542

Repealed

Section
15-31-543

Forfeiture of right to engage in business -- penalties

Section
15-31-544

Action on false or fraudulent return

Section
15-31-545

Repealed

Section
15-31-546. through 15-31-550

reserved

Section
15-31-551

Certified copies of corporate income tax returns to taxpayer -- fee

Section
15-31-552

Corporation dissolution or withdrawal certificates and tax clearance certificates furnished

Section
15-31-553

Fees to reimburse department for costs -- deposit in general fund

Section
15-31-554

Returns to which sections apply