Montana § 15-31-506 Copy Of Federal Return Required -- Report Of Amended Federal Return

Montana Statutes

§ 15-31-506 — Copy Of Federal Return Required -- Report Of Amended Federal Return

Montana § 15-31-506

Title 15TAXATION

Ch. 31CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX

Part 5Administration and Collection

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Bluebook

Mont. Code Ann. § 15-31-506 (2026).

Text

15-31-506 . Copy of federal return required -- report of amended federal return. Every corporation shall, upon request of the department of revenue, furnish a copy of its federal income tax return and the computation schedule filed for the taxable year or years that the department may specify in its request. Except as provided in 15-30-3403 or 15-30-3404 , if the amount of a corporation's taxable income reported on its federal income tax return or the computation schedule filed for a tax year is changed or corrected by the United States internal revenue service or other competent authority, the corporation shall file an amended Montana return with the department within 180 days after the final determination date. Except as provided in 15-30-3404 , a corporation filing an amended federal in

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15-31-506 . Copy of federal return required -- report of amended federal return. Every corporation shall, upon request of the department of revenue, furnish a copy of its federal income tax return and the computation schedule filed for the taxable year or years that the department may specify in its request. Except as provided in 15-30-3403 or 15-30-3404 , if the amount of a corporation's taxable income reported on its federal income tax return or the computation schedule filed for a tax year is changed or corrected by the United States internal revenue service or other competent authority, the corporation shall file an amended Montana return with the department within 180 days after the final determination date. Except as provided in 15-30-3404 , a corporation filing an amended federal income tax return changing or correcting its taxable income for a tax year shall also file an amended Montana return with the department within 180 days after filing an amended federal income tax return.

Legislative History

En. Sec. 13, Ch. 166, L. 1933; re-en. Sec. 2303.9, R.C.M. 1935; amd. Sec. 2, Ch. 142, L. 1969; amd. Sec. 67, Ch. 516, L. 1973; R.C.M. 1947, 84-1517(3); amd. Sec. 3, Ch. 68, L. 1999; amd. Sec. 13, Ch. 108, L. 2021.