Montana § 15-23-521 Examination Of Records By Department

Montana Statutes

§ 15-23-521 — Examination Of Records By Department

Montana·Title 15 TAXATION·Ch. 23 CENTRALLY ASSESSED PROPERTY·Part 5 Mines Net Proceeds

15-23-521 . Examination of records by department. The department of revenue may at any time examine the records of any person specified in this part as the records may pertain to the yield of ore or mineral products or deposit in order to verify the statements made by the person. If from the examination or from other information, the department finds any statement or any material part of a statement willfully false or fraudulent, the department must assess in the same manner as provided for in 15-23-503 , 15-23-515 , 15-23-516 , 15-23-517 , or 15-23-518 .

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15-23-521 . Examination of records by department. The department of revenue may at any time examine the records of any person specified in this part as the records may pertain to the yield of ore or mineral products or deposit in order to verify the statements made by the person. If from the examination or from other information, the department finds any statement or any material part of a statement willfully false or fraudulent, the department must assess in the same manner as provided for in 15-23-503 , 15-23-515 , 15-23-516 , 15-23-517 , or 15-23-518 .

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Legislative History

En. Sec. 6, Ch. 237, L. 1921; re-en. Sec. 2094, R.C.M. 1921; re-en. Sec. 2094, R.C.M. 1935; amd. Sec. 201, Ch. 516, L. 1973; R.C.M. 1947, 84-5412; amd. Sec. 10, Ch. 531, L. 1989; amd. Sec. 11, Ch. 695, L. 1991; amd. Sec. 10, Ch. 506, L. 1993; amd. Sec. 10, Ch. 397, L. 1995.