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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-1-103

Disposal Of Tax Records -- Procedure

Official textleg.mt.gov

15-1-103 . Disposal of tax records -- procedure.

# (1)

Notwithstanding any other provisions of law, the department may dispose of tax records more than 3 years old if the records do not have any further value or as provided in subsection (3).

# (2)

Authorization for disposal of tax records must be made by the director of the department or authorized employees of the department. A copy of the authorization and authenticated list of the records must be maintained by the department.

# (3)

The department may dispose of its original tax records after those records have been reproduced in accordance with rules adopted by the secretary of state in consultation with the state records committee provided for in 2-6-1107 . The department shall maintain the reproduction as the public record. The reproduction or certified copy of the reproduction may be used in place of the department's original in any court or proceeding and has the same force and effect as the department's original record.

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In this chapter (40 sections)
  1. 15-1-101 · Definitions
  2. 15-1-102 · Person Defined
  3. 15-1-103 · Disposal Of Tax Records -- Procedure
  4. 15-1-104 · Treasurers To Destroy Certain Tax Records
  5. 15-1-105 · Repealed
  6. 15-1-106 · Federal Tax Return Information
  7. 15-1-107 · Reserved
  8. 15-1-108 · Prohibition On Sales -- Restrictions On Certain Disclosures…
  9. 15-1-109 · Prohibition On Tax Return Preparation Services -- Filing…
  10. 15-1-110 · Rulemaking Authority
  11. 15-1-111 · Repealed
  12. 15-1-112 · Repealed
  13. 15-1-113 · Repealed
  14. 15-1-114 · And 15-1-115 Reserved
  15. 15-1-116 · Manufactured Home Considered As Improvement To Real Property…
  16. 15-1-117 · Repealed
  17. 15-1-118 · Reversal Of Declaration That Manufactured Home Is Real…
  18. 15-1-119 · Classification Of Mobile Home, Manufactured Home, Or…
  19. 15-1-120 · Policy And Purpose
  20. 15-1-121 · Entitlement Share Payment -- Purpose -- Appropriation
  21. 15-1-122 · Fund Transfers
  22. 15-1-123 · Reimbursement For Class Eight Rate Reduction And Exemption…
  23. 15-1-124 · Reimbursement For Loss Of Revenue From Certain Fixed Mill…
  24. 15-1-125 · Through 15-1-139 Reserved
  25. 15-1-140 · Terminated
  26. 15-1-141 · Repealed
  27. 15-1-142 · Terminated
  28. 15-1-143 · Terminated
  29. 15-1-144 · Through 15-1-149 Reserved
  30. 15-1-150 · Digital Assets Taxation
  31. 15-1-201 · Administration Of Revenue Laws
  32. 15-1-202 · Enforcement Of Revenue Laws
  33. 15-1-203 · Study Of Other Tax Systems
  34. 15-1-204 · Consultation With Governor
  35. 15-1-205 · Biennial Report -- Contents
  36. 15-1-206 · Waiver Of Penalties -- Interest
  37. 15-1-207 · Writeoff Of Collection Of Tax, Penalty, Or Interest -- Rules
  38. 15-1-208 · Signature Alternatives For Electronically Filed Returns
  39. 15-1-209 · Reserved
  40. 15-1-210 · Taxpayer Right To Know -- Centrally Assessed Property
Full table of contents →