Partnertax.ai
Start free trial →

Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-1-2306

Property Tax Rebate -- Penalty For False Or Fraudulent Claim

Official textleg.mt.gov

15-1-2306 .  (Temporary) Property tax rebate -- penalty for false or fraudulent claim.

# (1)

Except as provided in subsection (2), if the department discovers that a rebate paid to a taxpayer exceeded the amount allowed by this part, the department may, within 1 year from the date the rebate was transmitted to the taxpayer, assess the taxpayer for the difference. The assessment is subject to the uniform dispute review procedure established in 15-1-211 .

# (2)

A person who files a false or fraudulent claim for a property tax rebate under this part is subject to criminal prosecution under the provisions of 45-7-202 . If a false or fraudulent claim has been paid by the department, the amount paid may be recovered as any other tax owed the state, together with a penalty of 300% of the rebate claimed and interest on the amount of the rebate claimed plus penalty at the rate of 12% a year, until paid. If this rebate plus penalty becomes due and owing, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. (Terminates June 30, 2026--sec. 29, Ch. 767, L. 2025.)

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 15-1-501 · Repealed
  2. 15-1-502 · Repealed
  3. 15-1-503 · Refund Of Overpayment -- Procedure
  4. 15-1-504 · Settlement Of County Treasurer With Department
  5. 15-1-505 · Repealed
  6. 15-1-506 · Repealed
  7. 15-1-507 · Through 15-1-515 Reserved
  8. 15-1-516 · Terminated
  9. 15-1-517 · Through 15-1-520 Reserved
  10. 15-1-521 · Property Valuation Improvement Fund
  11. 15-1-601 · Compact Adopted -- Text
  12. 15-1-602 · Montana Compact Commissioner -- Director Of Revenue
  13. 15-1-603 · Alternate
  14. 15-1-604 · Not Codified
  15. 15-1-701 · Warrant For Distraint
  16. 15-1-702 · Issuance Of Warrant
  17. 15-1-703 · Emergency Issuance Of Warrant
  18. 15-1-704 · Filing With District Court
  19. 15-1-705 · Review
  20. 15-1-706 · Execution Upon Warrant
  21. 15-1-707 · Emergency Execution Upon Warrant
  22. 15-1-708 · Release Of Lien
  23. 15-1-709 · Remedy Not Exclusive
  24. 15-1-801 · Definitions
  25. 15-1-802 · Taxes To Be Paid By Electronic Funds Transfer -- Limitation
  26. 15-1-803 · Rules
  27. 15-1-1001 · Terminated
  28. 15-1-1002 · Terminated
  29. 15-1-1003 · Terminated
  30. 15-1-1004 · Terminated
  31. 15-1-1005 · Terminated
  32. 15-1-1006 · Terminated
  33. 15-1-1007 · Terminated
  34. 15-1-2301 · Terminated
  35. 15-1-2302 · Terminated
  36. 15-1-2303 · Terminated
  37. 15-1-2304 · Terminated
  38. 15-1-2305 · Definitions
  39. 15-1-2306 · Property Tax Rebate -- Penalty For False Or Fraudulent Claim
  40. 15-1-2307 · Property Tax Rebate -- Manner Of Claiming -- Limitations --…
Full table of contents →