§ 15-31-501 Department rules — conformance with Internal Revenue Code
§ 15-31-502 Assessment and payment of tax — estimated tax payment — amount of required installments
§ 15-31-503 Deficiency assessment — notice — penalty and interest
§ 15-31-504 Estimated tax on failure to file
§ 15-31-505 Subpoenas — investigation of income, and shifting
§ 15-31-506 Copy of federal return required — report of amended federal return
§ 15-31-507 Repealed
§ 15-31-508 Repealed
§ 15-31-509 Periods of limitation
§ 15-31-510 Estimated payments — tax returns — penalty and interest
§ 15-31-511 Confidentiality of tax records
§ 15-31-521 Closing agreements
§ 15-31-522 When immediate payment demanded
§ 15-31-523 Suspension or forfeiture on delinquency
§ 15-31-524 Reviver of corporation after suspension or forfeiture
§ 15-31-525 Levy upon and sale of property
§ 15-31-526 Action by attorney general
§ 15-31-527 Repealed
§ 15-31-531 Credit for overpayment — interest on overpayment
§ 15-31-532 Application for refund — appeal from denial
§ 15-31-541 Site of failure to act — evidence
§ 15-31-542 Repealed
§ 15-31-543 Forfeiture of right to engage in business — penalties
§ 15-31-544 Action on false or fraudulent return
§ 15-31-545 Repealed
§ 15-31-551 Certified copies of corporate income tax returns to taxpayer — fee
§ 15-31-552 Corporation dissolution or withdrawal certificates and tax clearance certificates furnished
§ 15-31-553 Fees to reimburse department for costs — deposit in general fund
§ 15-31-554 Returns to which sections apply
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Terms Used In Montana Code > Title 15 > Chapter 31 > Part 5 - Administration and Collection

  • 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.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • 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.
  • Fraud: Intentional deception resulting in injury to another.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • 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
  • Process: means a writ or summons issued in the course of judicial proceedings. See Montana Code 1-1-202
  • Property: means real and personal property. See Montana Code 1-1-205
  • 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