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·Title 15 TAXATION·Ch. 1 TAX ADMINISTRATION·Part 23 Rebate of Property Taxes Paid

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.)

Montana § 15-1-2306 (Property Tax Rebate -- Penalty For False Or Fraudulent Claim) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.