Montana Code Annotated (2025)
Table of Contents / TITLE 15. TAXATION / CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX
Part 5. Administration and Collection
Current Version 2025, 2023, 2021, 2019, 2017, 2015, 2013, 2011, 2009, 2007, 2005, 2003, 2001, 1999, 1997, 1995
15-31-501 - Department Rules – Conformance With Internal Revenue Code
15-31-502 - Assessment And Payment Of Tax – Estimated Tax Payment – Amount Of Required Installments
15-31-503 - Deficiency Assessment – Notice – Penalty And Interest
15-31-504 - Estimated Tax On Failure To File
15-31-505 - Subpoenas – Investigation Of Income, And Shifting
15-31-506 - Copy Of Federal Return Required – Report Of Amended Federal Return
15-31-507 - Repealed
15-31-508 - Repealed
15-31-509 - Periods Of Limitation
15-31-510 - Estimated Payments – Tax Returns – Penalty And Interest
15-31-511 - Confidentiality Of Tax Records
15-31-512 - Through 15-31-520 Reserved
15-31-521 - Closing Agreements
15-31-522 - When Immediate Payment Demanded
15-31-523 - Suspension Or Forfeiture On Delinquency
15-31-524 - Reviver Of Corporation After Suspension Or Forfeiture
15-31-525 - Levy Upon And Sale Of Property
15-31-526 - Action By Attorney General
15-31-527 - Repealed
15-31-528 - Through 15-31-530 Reserved
15-31-531 - Credit For Overpayment – Interest On Overpayment
15-31-532 - Application For Refund – Appeal From Denial
15-31-533 - Through 15-31-540 Reserved
15-31-541 - Site Of Failure To Act – Evidence
15-31-542 - Repealed
15-31-543 - Forfeiture Of Right To Engage In Business – Penalties
15-31-544 - Action On False Or Fraudulent Return
15-31-545 - Repealed
15-31-546 - Through 15-31-550 Reserved
15-31-551 - Certified Copies Of Corporate Income Tax Returns To Taxpayer – Fee
15-31-552 - Corporation Dissolution Or Withdrawal Certificates And Tax Clearance Certificates Furnished
15-31-553 - Fees To Reimburse Department For Costs – Deposit In General Fund
15-31-554 - Returns To Which Sections Apply