Montana Code Annotated 2001
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Table of Contents

TITLE 15. TAXATION
CHAPTER 31. CORPORATION LICENSE OR INCOME TAX


Part 5. Administration and Collection

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15-31-501. Department rules.
15-31-502. Assessment and payment of tax -- estimated tax payment -- amount of required installments.
15-31-503. Deficiency assessment -- notice -- 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 Repealed.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 Repealed.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 -- 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 Repealed.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 Repealed.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. Penalties.
15-31-544. Action on false or fraudulent return.
15-31-545. Delinquent penalty for corporate taxpayers.
15-31-546 through 15-31-550 reserved.
15-31-551. Certified copies of corporation license tax returns to taxpayer -- fee.
15-31-552. Corporation license 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.