Montana Statutes
§ 15-31-544 — Action On False Or Fraudulent Return
Montana·Title 15 TAXATION·Ch. 31 CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX·Part 5 Administration and Collection
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
Rulemaking