Montana Statutes
§ 15-31-544 — Action On False Or Fraudulent Return
Montana § 15-31-544
JurisdictionMontana
Title 15TAXATION
Ch. 31CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX
Part 5Administration and Collection
This text of Montana § 15-31-544 (Action On False Or Fraudulent Return) 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. § 15-31-544 (2026).
Text
15-31-544 . Action on false or fraudulent return. Whenever a return is required to be filed and the taxpayer files a fraudulent return or fails to file the return, including a federal adjustments report under 15-30-3403 or 15-30-3404 , the department may at any time assess the tax or begin a proceeding in court for the collection of the tax without assessment.
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Legislative History
En. Sec. 1, Ch. 408, L. 1981; amd. Sec. 1, Ch. 222, L. 1983; amd. Sec. 15, Ch. 108, L. 2021.
Nearby Sections
15
§ 15-31-1001
Short Title§ 15-31-1002
Purpose§ 15-31-1003
Definitions§ 15-31-1004
Application For State Certification§ 15-31-1005
Submission Of Costs -- Fee§ 15-31-1006
Production Expenditure Verification Report§ 15-31-1007
Tax Credit For Media Production§ 15-31-1009
Tax Credit For Postproduction Wages§ 15-31-1010
Limitation Of Tax Credits -- Allocation -- Fee§ 15-31-1011
Report To Legislature§ 15-31-1012
RulemakingCite This Page — Counsel Stack
Bluebook (online)
Montana § 15-31-544, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/31/15-31-544.