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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-1-106

Federal Tax Return Information

Official textleg.mt.gov

15-1-106 . Federal tax return information.

# (1)

Except as provided by section 6103 of the Internal Revenue Code, 26 U.S.C. 6103, and subsection (2) of this section, it is unlawful to knowingly or purposely divulge or make known in any manner any federal tax return or federal tax return information submitted on state tax returns pursuant to state law.

# (2)

The department shall furnish state return information to the legislative auditor, the legislative fiscal analyst pursuant to 5-12-303 , and the office of budget and program planning pursuant to 17-7-111 , unless the furnishing of the information requested is specifically prohibited by federal or state law. The legislative fiscal analyst and the office of budget and program planning may disclose state return information to each other. State return information includes information on or a copy of any portion of a federal return or any information from a federal return that is required to be attached or included in a state return under state law.

# (3)

Income tax information held by the department, the legislative auditor, the legislative fiscal analyst, and the office of budget and program planning is solely for their official use and is not a public record.

# (4)

A person convicted of violating this section shall be fined not to exceed $1,000 or be imprisoned in the county jail for a term not to exceed 1 year, or both. If a public officer or employee is convicted of violating this section, the person is dismissed from office or employment and may not hold any public office or public employment in the state for a period of 1 year after dismissal or, in the case of a former officer or employee, for 1 year after conviction.

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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  5. 15-1-105 · Repealed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  11. 15-1-111 · Repealed
  12. 15-1-112 · Repealed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 →