Montana Statutes
§ 15-70-421 — Statute Of Limitations
Montana·Title 15 TAXATION·Ch. 70 GASOLINE AND VEHICLE FUELS TAXES·Part 4 Gasoline and Special Fuel Tax
15-70-421 . Statute of limitations. Except in the case of a fraudulent return or of neglect or refusal to make a return, every deficiency must be assessed within 3 years from the due date of the return or the date of filing the return, whichever period expires later.
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Legislative History
En. Sec. 35, Ch. 525, L. 1993; Sec. 15-70-355 , MCA 2013; redes. 15-70-421 by Sec. 41, Ch. 220, L. 2015.
Nearby Sections
15
§ 15-70-101
Disposition Of Funds§ 15-70-103
Time Of Mailing And Filing§ 15-70-104
Rules To Be Established By Department§ 15-70-106
And 15-70-107 Reserved§ 15-70-108
Payment Of Taxes By Negotiable Instrument§ 15-70-109
Reserved§ 15-70-111
Judicial Review And Appeals§ 15-70-112
Definitions§ 15-70-115
Rules§ 15-70-116
Through 15-70-120 Reserved