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

Montana Statutes

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

Montana·Title 15 TAXATION·Ch. 1 TAX ADMINISTRATION·Part 4 Protest Payments, Actions to Recover, and Alternative Remedies

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.

Montana § 15-1-408 (Alternative Remedy -- Judgment) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.