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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-1-202

Enforcement Of Revenue Laws

Official textleg.mt.gov

15-1-202 . Enforcement of revenue laws.

# (1)

The department may direct proceedings, actions, and prosecutions to be instituted to enforce the laws relating to the penalties, liabilities, and punishment of public officials and persons or their agents for failure or neglect to comply with the provisions of the statutes, except Title 15, chapter 70, governing the revenue of the state or municipal corporations. The department shall cause complaints to be made against public officers to the proper district court for their removal from office for official misconduct or neglect of duty.

# (2)

The department may require county attorneys to assist in the commencement and prosecution of actions and proceedings in their respective counties for penalties, forfeitures, removals, and punishment for violations of the laws of the state in respect to the assessment of property and other revenue laws.

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In this chapter (40 sections)
  1. 15-1-112 · Repealed
  2. 15-1-113 · Repealed
  3. 15-1-114 · And 15-1-115 Reserved
  4. 15-1-116 · Manufactured Home Considered As Improvement To Real Property…
  5. 15-1-117 · Repealed
  6. 15-1-118 · Reversal Of Declaration That Manufactured Home Is Real…
  7. 15-1-119 · Classification Of Mobile Home, Manufactured Home, Or…
  8. 15-1-120 · Policy And Purpose
  9. 15-1-121 · Entitlement Share Payment -- Purpose -- Appropriation
  10. 15-1-122 · Fund Transfers
  11. 15-1-123 · Reimbursement For Class Eight Rate Reduction And Exemption…
  12. 15-1-124 · Reimbursement For Loss Of Revenue From Certain Fixed Mill…
  13. 15-1-125 · Through 15-1-139 Reserved
  14. 15-1-140 · Terminated
  15. 15-1-141 · Repealed
  16. 15-1-142 · Terminated
  17. 15-1-143 · Terminated
  18. 15-1-144 · Through 15-1-149 Reserved
  19. 15-1-150 · Digital Assets Taxation
  20. 15-1-201 · Administration Of Revenue Laws
  21. 15-1-202 · Enforcement Of Revenue Laws
  22. 15-1-203 · Study Of Other Tax Systems
  23. 15-1-204 · Consultation With Governor
  24. 15-1-205 · Biennial Report -- Contents
  25. 15-1-206 · Waiver Of Penalties -- Interest
  26. 15-1-207 · Writeoff Of Collection Of Tax, Penalty, Or Interest -- Rules
  27. 15-1-208 · Signature Alternatives For Electronically Filed Returns
  28. 15-1-209 · Reserved
  29. 15-1-210 · Taxpayer Right To Know -- Centrally Assessed Property
  30. 15-1-211 · Uniform Dispute Review Procedure -- Notice -- Appeal
  31. 15-1-212 · Mediation Of Valuation Disputes -- Centrally Assessed And…
  32. 15-1-213 · Mediation Of Valuation Disputes -- Other Property Taxpayers
  33. 15-1-214 · And 15-1-215 Reserved
  34. 15-1-216 · Uniform Penalty And Interest Assessments For Violation Of…
  35. 15-1-217 · Rulemaking Authority
  36. 15-1-218 · Out-Of-State Collections -- Authority To Enter Into…
  37. 15-1-219 · And 15-1-220 Reserved
  38. 15-1-221 · Short Title
  39. 15-1-222 · Taxpayer Bill Of Rights
  40. 15-1-223 · Office Of Taxpayer Assistance
Full table of contents →