Montana § 15-1-408 Alternative Remedy -- Judgment

Montana Statutes

§ 15-1-408 — Alternative Remedy -- Judgment

Montana § 15-1-408

Title 15TAXATION

Ch. 1TAX ADMINISTRATION

Part 4Protest Payments, Actions to Recover, and Alternative Remedies

This text of Montana § 15-1-408 (Alternative Remedy -- Judgment) 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. § 15-1-408 (2026).

Text

15-1-408 . Alternative remedy -- judgment. If the district court determines that the tax was illegally or unlawfully imposed or exceeded the taxing authority of the entity imposing the tax, the judgment may direct:

(1)that the revenue collected under the illegal tax be directly refunded to the taxpayers who have paid the illegal tax and who have not been excluded from the action;

(2)that the revenue collected under the illegal tax be used to reduce a similar levy in the ensuing tax year;

(3)that the assessment be changed for the taxpayer or taxpayers who brought the action as well as for all similarly situated taxpayers; or

(4)any other remedy as the court considers appropriate.

Free access — add to your briefcase to read the full text and ask questions with AI

15-1-408 . Alternative remedy -- judgment. If the district court determines that the tax was illegally or unlawfully imposed or exceeded the taxing authority of the entity imposing the tax, the judgment may direct:
(1) that the revenue collected under the illegal tax be directly refunded to the taxpayers who have paid the illegal tax and who have not been excluded from the action;
(2) that the revenue collected under the illegal tax be used to reduce a similar levy in the ensuing tax year;
(3) that the assessment be changed for the taxpayer or taxpayers who brought the action as well as for all similarly situated taxpayers; or
(4) any other remedy as the court considers appropriate.