Montana § 15-31-552 Corporation Dissolution Or Withdrawal Certificates And Tax Clearance Certificates Furnished

Montana Statutes

§ 15-31-552 — Corporation Dissolution Or Withdrawal Certificates And Tax Clearance Certificates Furnished

Montana § 15-31-552

Title 15TAXATION

Ch. 31CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX

Part 5Administration and Collection

This text of Montana § 15-31-552 (Corporation Dissolution Or Withdrawal Certificates And Tax Clearance Certificates Furnished) 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. § 15-31-552 (2026).

Text

15-31-552 . Corporation dissolution or withdrawal certificates and tax clearance certificates furnished.

(1)For purposes of voluntary withdrawal or dissolution as set forth in Title 35, upon request of a corporation, the department of revenue may furnish to it a dissolution or withdrawal certificate verifying that the corporation has filed all applicable returns and has paid all taxes owing the state up to the date of the request for dissolution or withdrawal.

(2)Upon final withdrawal or dissolution, the department may furnish to a corporation a tax clearance certificate verifying that the corporation has filed all applicable returns and that all taxes have been paid through and including the corporation's final year of existence in Montana.

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15-31-552 . Corporation dissolution or withdrawal certificates and tax clearance certificates furnished. (1) For purposes of voluntary withdrawal or dissolution as set forth in Title 35, upon request of a corporation, the department of revenue may furnish to it a dissolution or withdrawal certificate verifying that the corporation has filed all applicable returns and has paid all taxes owing the state up to the date of the request for dissolution or withdrawal.
(2) Upon final withdrawal or dissolution, the department may furnish to a corporation a tax clearance certificate verifying that the corporation has filed all applicable returns and that all taxes have been paid through and including the corporation's final year of existence in Montana.

Legislative History

En. Sec. 2, Ch. 187, L. 1965; amd. Sec. 21, Ch. 516, L. 1973; R.C.M. 1947, 84-733; amd. Sec. 1, Ch. 658, L. 1991; amd. Sec. 2, Ch. 69, L. 1999; amd. Sec. 1, Ch. 117, L. 2019; amd. Sec. 224, Ch. 271, L. 2019; amd. Sec. 1, Ch. 471, L. 2021.