Montana § 15-31-521 Closing Agreements

Montana Statutes

§ 15-31-521 — Closing Agreements

Montana § 15-31-521

Title 15TAXATION

Ch. 31CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX

Part 5Administration and Collection

This text of Montana § 15-31-521 (Closing Agreements) 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. § 15-31-521 (2026).

Text

15-31-521 . Closing agreements.

(1)The director of revenue or any person authorized in writing by the director is authorized to enter into an agreement with any taxpayer relating to the liability of the taxpayer in respect to the tax imposed by this chapter for any taxable period.

(2)Any agreement is final and conclusive, and except upon a showing of fraud or malfeasance or misrepresentation of a material fact:

(a)the case may not be reopened as to matters agreed upon or the agreement modified by any officer, employee, or agent of this state; and

(b)in any suit, action, or proceeding under the agreement or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance with the agreement, the agreement may not be annulled, modified, set aside, or dis

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15-31-521 . Closing agreements. (1) The director of revenue or any person authorized in writing by the director is authorized to enter into an agreement with any taxpayer relating to the liability of the taxpayer in respect to the tax imposed by this chapter for any taxable period.
(2) Any agreement is final and conclusive, and except upon a showing of fraud or malfeasance or misrepresentation of a material fact:
(a) the case may not be reopened as to matters agreed upon or the agreement modified by any officer, employee, or agent of this state; and
(b) in any suit, action, or proceeding under the agreement or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance with the agreement, the agreement may not be annulled, modified, set aside, or disregarded.