§ 15-30-2601 Tax as personal debt
§ 15-30-2602 Returns and payment of tax — penalty and interest — refunds — credits
§ 15-30-2603 Return of fiduciary
§ 15-30-2604 Time for filing — extensions of time
§ 15-30-2605 Revision of return by department — statute of limitations — examination of records and persons
§ 15-30-2606 Tolling of statute of limitations — consent to extend time to assess tax
§ 15-30-2607 Application for revision — appeal
§ 15-30-2608 Judicial review
§ 15-30-2609 Credits and refunds — period of limitations
§ 15-30-2616 Information agents’ duties
§ 15-30-2617 Oaths administered by director of revenue and designated employees
§ 15-30-2618 Confidentiality of tax records
§ 15-30-2619 Furnishing copy of federal return — copy of share of income, credit, and deductions schedule — copies of federal corrections — filing amended return required
§ 15-30-2620 Department rules — conformance with Internal Revenue Code
§ 15-30-2621 Agreements with contiguous states
§ 15-30-2622 Closing agreements
§ 15-30-2629 Authority to collect tax — offset — hearing
§ 15-30-2630 Warrant for distraint
§ 15-30-2631 Jeopardy assessments
§ 15-30-2632 Deferment of taxes for person in military service — filing of return
§ 15-30-2633 Stay of enforcement against military personnel
§ 15-30-2634 Failure to file return or report — order to show cause — action by department
§ 15-30-2641 Repealed
§ 15-30-2642 Notice of additional assessment — penalty and interest for deficiency
§ 15-30-2643 Time limitations for prosecution
§ 15-30-2646 Relief from joint and several liability on joint return — limitations — rules
§ 15-30-2651 Certified copies of tax returns to taxpayer — fee
§ 15-30-2660 Taxpayer integrity fees
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Terms Used In Montana Code > Title 15 > Chapter 30 > Part 26 - Collection and Administration

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Knowingly: means only a knowledge that the facts exist which bring the act or omission within the provisions of this code. See Montana Code 1-1-204
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
  • Property: means real and personal property. See Montana Code 1-1-205
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Real property: means lands, tenements, hereditaments, and possessory title to public lands. See Montana Code 1-1-205
  • Several: means two or more. See Montana Code 1-1-201
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • United States: includes the District of Columbia and the territories. See Montana Code 1-1-201
  • Writing: includes printing. See Montana Code 1-1-203