Action on false or fraudulent return

  1. Law
  2. Montana Code Annotated
  3. Taxation
  4. Corporate Income Tax or Alternative Corporate Income Tax
  5. Administration and Collection
  6. Action on false or fraudulent return

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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.


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