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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-1-503

Refund Of Overpayment -- Procedure

Official textleg.mt.gov

15-1-503 . Refund of overpayment -- procedure.

# (1)

When there has been an overpayment of the estate tax collected by county treasurers or any other tax collected by the department and there is no law providing for a refund, the department shall refund the amount of the overpayment to the taxpayer, plus any interest and penalty due the taxpayer, as provided in subsection (2).

# (2)

A refund or payment is not allowed unless a claim is filed by the taxpayer before the expiration of 5 years from the time that the tax was paid. Within 6 months after the claim is filed, the department shall examine the claim and either approve or disapprove it. If the claim is approved, the credit or refund must be made to the taxpayer within 60 days after the claim is approved. If the claim is disallowed, the department shall notify the taxpayer and shall grant a hearing on the claim. If the department disapproves a claim after holding a hearing, the determination of the department may be reviewed as provided by 15-30-2608 .

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In this chapter (40 sections)
  1. 15-1-230 · Report On Income Tax Credit To Committee
  2. 15-1-231 · Payment Of Taxes By Credit Card And Other Commercially…
  3. 15-1-232 · Deposit Of Money
  4. 15-1-233 · Electronic Taxpayer Communications -- Rulemaking
  5. 15-1-301 · Investigations By Department
  6. 15-1-302 · Witnesses -- Oaths, Contempt, And Fees
  7. 15-1-303 · Penalty For Refusal To Furnish Information
  8. 15-1-401 · Repealed
  9. 15-1-402 · Payment Of Property Taxes Or Fees Under Protest
  10. 15-1-403 · Repealed
  11. 15-1-404 · Other Remedies Superseded
  12. 15-1-405 · Injunction Not To Be Used To Restrain Enforcement Of Tax
  13. 15-1-406 · Declaratory Judgment
  14. 15-1-407 · Alternative Remedy -- Procedure
  15. 15-1-408 · Alternative Remedy -- Judgment
  16. 15-1-409 · Exclusion Of Certain Property Subject To Property Tax…
  17. 15-1-410 · Through 15-1-420 Reserved
  18. 15-1-421 · Payment Of Taxes By Negotiable Instrument
  19. 15-1-501 · Repealed
  20. 15-1-502 · Repealed
  21. 15-1-503 · Refund Of Overpayment -- Procedure
  22. 15-1-504 · Settlement Of County Treasurer With Department
  23. 15-1-505 · Repealed
  24. 15-1-506 · Repealed
  25. 15-1-507 · Through 15-1-515 Reserved
  26. 15-1-516 · Terminated
  27. 15-1-517 · Through 15-1-520 Reserved
  28. 15-1-521 · Property Valuation Improvement Fund
  29. 15-1-601 · Compact Adopted -- Text
  30. 15-1-602 · Montana Compact Commissioner -- Director Of Revenue
  31. 15-1-603 · Alternate
  32. 15-1-604 · Not Codified
  33. 15-1-701 · Warrant For Distraint
  34. 15-1-702 · Issuance Of Warrant
  35. 15-1-703 · Emergency Issuance Of Warrant
  36. 15-1-704 · Filing With District Court
  37. 15-1-705 · Review
  38. 15-1-706 · Execution Upon Warrant
  39. 15-1-707 · Emergency Execution Upon Warrant
  40. 15-1-708 · Release Of Lien
Full table of contents →