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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-1-302

Witnesses -- Oaths, Contempt, And Fees

Official textleg.mt.gov

15-1-302 . Witnesses -- oaths, contempt, and fees.

# (1)

Oaths to witnesses in any investigation by the department may be administered by the director of revenue or the director's agent.

# (2)

# (a)

If a witness fails to obey a summons to appear before the department or refuses to testify or answer any material question or to produce records, books, papers, or documents when required to do so, the department shall institute proceedings in the district court to compel obedience to a summons or order of the board or to punish the witness for neglect or refusal to obey the summons.

# (b)

As required by 15-30-2509 , the department, in addition to instituting proceedings to compel obedience to a summons or order shall, as a part of the proceedings, request the court to issue an order requiring the payment of all penalties assessed for the employer's failure to report.

# (3)

A person who testifies falsely in any material matter under consideration by the department is guilty of perjury and shall be punished accordingly.

# (4)

Witnesses attending an investigation by the department must receive the same compensation as witnesses in the district court. The compensation must be charged to the proper appropriation for the department.

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In this chapter (40 sections)
  1. 15-1-208 · Signature Alternatives For Electronically Filed Returns
  2. 15-1-209 · Reserved
  3. 15-1-210 · Taxpayer Right To Know -- Centrally Assessed Property
  4. 15-1-211 · Uniform Dispute Review Procedure -- Notice -- Appeal
  5. 15-1-212 · Mediation Of Valuation Disputes -- Centrally Assessed And…
  6. 15-1-213 · Mediation Of Valuation Disputes -- Other Property Taxpayers
  7. 15-1-214 · And 15-1-215 Reserved
  8. 15-1-216 · Uniform Penalty And Interest Assessments For Violation Of…
  9. 15-1-217 · Rulemaking Authority
  10. 15-1-218 · Out-Of-State Collections -- Authority To Enter Into…
  11. 15-1-219 · And 15-1-220 Reserved
  12. 15-1-221 · Short Title
  13. 15-1-222 · Taxpayer Bill Of Rights
  14. 15-1-223 · Office Of Taxpayer Assistance
  15. 15-1-224 · Through 15-1-229 Reserved
  16. 15-1-230 · Report On Income Tax Credit To Committee
  17. 15-1-231 · Payment Of Taxes By Credit Card And Other Commercially…
  18. 15-1-232 · Deposit Of Money
  19. 15-1-233 · Electronic Taxpayer Communications -- Rulemaking
  20. 15-1-301 · Investigations By Department
  21. 15-1-302 · Witnesses -- Oaths, Contempt, And Fees
  22. 15-1-303 · Penalty For Refusal To Furnish Information
  23. 15-1-401 · Repealed
  24. 15-1-402 · Payment Of Property Taxes Or Fees Under Protest
  25. 15-1-403 · Repealed
  26. 15-1-404 · Other Remedies Superseded
  27. 15-1-405 · Injunction Not To Be Used To Restrain Enforcement Of Tax
  28. 15-1-406 · Declaratory Judgment
  29. 15-1-407 · Alternative Remedy -- Procedure
  30. 15-1-408 · Alternative Remedy -- Judgment
  31. 15-1-409 · Exclusion Of Certain Property Subject To Property Tax…
  32. 15-1-410 · Through 15-1-420 Reserved
  33. 15-1-421 · Payment Of Taxes By Negotiable Instrument
  34. 15-1-501 · Repealed
  35. 15-1-502 · Repealed
  36. 15-1-503 · Refund Of Overpayment -- Procedure
  37. 15-1-504 · Settlement Of County Treasurer With Department
  38. 15-1-505 · Repealed
  39. 15-1-506 · Repealed
  40. 15-1-507 · Through 15-1-515 Reserved
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