Montana § 15-1-2306 Property Tax Rebate -- Penalty For False Or Fraudulent Claim

Montana Statutes

§ 15-1-2306 — Property Tax Rebate -- Penalty For False Or Fraudulent Claim

Montana § 15-1-2306

Title 15TAXATION

Ch. 1TAX ADMINISTRATION

Part 23Rebate of Property Taxes Paid

This text of Montana § 15-1-2306 (Property Tax Rebate -- Penalty For False Or Fraudulent Claim) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 15-1-2306 (2026).

Text

15-1-2306 . (Temporary) Property tax rebate -- penalty for false or fraudulent claim.

(1)Except as provided in subsection (2), if the department discovers that a rebate paid to a taxpayer exceeded the amount allowed by this part, the department may, within 1 year from the date the rebate was transmitted to the taxpayer, assess the taxpayer for the difference. The assessment is subject to the uniform dispute review procedure established in 15-1-211 .

(2)A person who files a false or fraudulent claim for a property tax rebate under this part is subject to criminal prosecution under the provisions of 45-7-202 . If a false or fraudulent claim has been paid by the department, the amount paid may be recovered as any other tax owed the state, together with a penalty of 300% of the rebate claime

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15-1-2306 . (Temporary) Property tax rebate -- penalty for false or fraudulent claim. (1) Except as provided in subsection (2), if the department discovers that a rebate paid to a taxpayer exceeded the amount allowed by this part, the department may, within 1 year from the date the rebate was transmitted to the taxpayer, assess the taxpayer for the difference. The assessment is subject to the uniform dispute review procedure established in 15-1-211 .
(2) A person who files a false or fraudulent claim for a property tax rebate under this part is subject to criminal prosecution under the provisions of 45-7-202 . If a false or fraudulent claim has been paid by the department, the amount paid may be recovered as any other tax owed the state, together with a penalty of 300% of the rebate claimed and interest on the amount of the rebate claimed plus penalty at the rate of 12% a year, until paid. If this rebate plus penalty becomes due and owing, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. (Terminates June 30, 2026--sec. 29, Ch. 767, L. 2025.)