Montana Statutes
§ 15-23-521 — Examination Of Records By Department
Montana § 15-23-521
This text of Montana § 15-23-521 (Examination Of Records By Department) 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. § 15-23-521 (2026).
Text
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.
Nearby Sections
15
§ 15-23-102
Independent Appraisal Option§ 15-23-105
Apportionment Among Counties§ 15-23-106
Report To The Counties§ 15-23-107
Amended Assessment§ 15-23-108
Rulemaking Authority§ 15-23-109
And 15-23-110 Reserved§ 15-23-111
Centrally Administered Tax-Exempt Property§ 15-23-112
Through 15-23-114 Reserved§ 15-23-115
Interest§ 15-23-116
Statute Of Limitations§ 15-23-201
Renumbered 15-23-204§ 15-23-202
Renumbered 15-23-205Cite This Page — Counsel Stack
Bluebook (online)
Montana § 15-23-521, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/23/15-23-521.