SENATE BILL NO. 28
INTRODUCED BY B. DEPRATU
BY REQUEST OF THE DEPARTMENT OF REVENUE
AN ACT PROVIDING FOR AUTOMATIC EXTENSIONS OF TIME FOR FILING A MONTANA INDIVIDUAL INCOME TAX RETURN; AMENDING SECTION 15-30-144, MCA; AND PROVIDING AN IMMEDIATE EFFECTIVE DATE AND A RETROACTIVE APPLICABILITY DATE.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
Section 1. Section 15-30-144, MCA, is amended to read:
"15-30-144. Time for filing -- extensions of time. (1) Returns A return must be made to the department on or before
the 15th day of the 4th month following the close of the taxpayer's fiscal year, or if the return is made on the basis of the
calendar year, then the return must be made on or before the 15th day of April following the close of the calendar year. Each
return must set forth those facts that the department considers necessary for the proper enforcement of this chapter. There
must be annexed to the return the affidavit or affirmation of the persons making the return to the effect that the statements
contained in the return are true. Blank forms of return must be furnished by the department upon application, but failure to
secure the form does not relieve any taxpayer of the obligation to make any return required under this law chapter. Each
taxpayer liable for a tax under this law chapter shall pay a minimum tax of $1.
(2) An automatic 4-month extension of time for filing a return is allowed, provided that:
(a) on or before the due date of the return, an application is made on forms available from the department or in writing
to the department. If the application is made in writing, it must include substantially the same information as is required on
the department's forms the taxpayer has applied with the internal revenue service for a 4-month extension of time for filing
the taxpayer's federal individual income tax return for the same tax year. The extension of time for filing a return is not an
extension of time for the payment of taxes.
(b) the applicant taxpayer has paid by estimated tax payments, withholding tax, or a combination of estimated tax
payments and withholding tax 90% of the current year's tax liability or 100% of the previous year's tax liability.
(3) Before the expiration date of the automatic 4-month extension, an applicant may request in writing an An additional
2-month extension of time for filing a return. The department may, in its discretion, grant the request upon a showing of
good cause by the applicant, is automatically allowed provided that the applicant taxpayer has applied with the internal
revenue service for an additional 2-month extension of time for filing the taxpayer's federal individual income tax return for
the same tax year and has satisfied the requirements of subsection (2)(b). The extension of time for filing a return is not an
extension of time for the payment of taxes."
Section 2. Effective date -- retroactive applicability. [This act] is effective on passage and approval and applies retroactively, within the meaning of 1-2-109, to tax years beginning after December 31, 1998.
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Latest Version of SB 28 (SB0028.ENR)
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