Montana Code Annotated
Table of Contents / TITLE 15. TAXATION / CHAPTER 30. INDIVIDUAL INCOME TAX
Part 26. Collection and Administration
Current Version 2025, 2023, 2021, 2019, 2017, 2015, 2013, 2011, 2009, 2007, 2005, 2003, 2001, 1999, 1997, 1995
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15-30-2641 - Repealed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