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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-23-116

Statute Of Limitations

Official textleg.mt.gov

15-23-116 . Statute of limitations.

# (1)

Except as otherwise provided in this section, no deficiency may be assessed or collected with respect to the year for which a return is filed unless the notice of additional tax proposed to be assessed is mailed within 5 years from the date the return was filed. For the purposes of this section, a return filed before the last day prescribed for filing is considered as filed on the last day. If the taxpayer, before the expiration of the period prescribed for assessment of the tax, consents in writing to an assessment after that time, the tax may be assessed at any time prior to the expiration of the period agreed upon.

# (2)

Except as provided in subsection (3), a refund or credit may not be allowed or paid unless the taxpayer has paid the tax under protest as provided by 15-1-402 .

# (3)

If the department determines that the taxpayer has made an overpayment, the department shall refund or credit the overpayment if the overpayment was discovered within 5 years from the last day prescribed for filing the return.

# (4)

If a return is required to be filed and the taxpayer fails to file the return, the tax may be assessed or an action to collect the tax may be brought at any time. If a return is required to be filed and the taxpayer files a fraudulent return, the 5-year period provided for in subsection (1) does not begin until discovery of the fraud by the department.

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In this chapter (40 sections)
  1. 15-23-101 · Properties Centrally Assessed -- Valuation Cycles
  2. 15-23-102 · Independent Appraisal Option
  3. 15-23-103 · Due Date Of Reports And Returns -- Extensions
  4. 15-23-104 · Failure To File -- Estimate By Department -- Penalty
  5. 15-23-105 · Apportionment Among Counties
  6. 15-23-106 · Report To The Counties
  7. 15-23-107 · Amended Assessment
  8. 15-23-108 · Rulemaking Authority
  9. 15-23-109 · And 15-23-110 Reserved
  10. 15-23-111 · Centrally Administered Tax-Exempt Property
  11. 15-23-112 · Through 15-23-114 Reserved
  12. 15-23-115 · Interest
  13. 15-23-116 · Statute Of Limitations
  14. 15-23-201 · Renumbered 15-23-204
  15. 15-23-202 · Renumbered 15-23-205
  16. 15-23-203 · Definitions Relating To Taxes
  17. 15-23-204 · Assessment Of Railroads
  18. 15-23-205 · Assessment -- How Made
  19. 15-23-206 · Through 15-23-210 Reserved
  20. 15-23-211 · Definitions
  21. 15-23-212 · Annual Report
  22. 15-23-213 · Assessment -- Allocation -- Taxable Value
  23. 15-23-214 · Determination Of Tax -- Payment -- Penalty And Interest
  24. 15-23-215 · Deposit Of Taxes
  25. 15-23-216 · Lien -- Collection Actions
  26. 15-23-301 · Officers Of Certain Public Utility Companies To Furnish…
  27. 15-23-302 · Repealed
  28. 15-23-303 · Assessment Of Property -- Apportionment To Counties
  29. 15-23-401 · Definitions
  30. 15-23-402 · Report By Airline Company
  31. 15-23-403 · Determination Of Value -- Exception For New Aircraft And…
  32. 15-23-501 · Taxation Of Mines
  33. 15-23-502 · Net Proceeds Tax -- Statement Of Yield
  34. 15-23-503 · Net Proceeds -- How Computed
  35. 15-23-504 · Lien Of Tax And Penalty
  36. 15-23-505 · Assessment Of Royalties
  37. 15-23-506 · False Or Fraudulent Reports
  38. 15-23-507 · Taxation And Payment On Royalty Interests
  39. 15-23-508 · Lien Of Tax -- Enforcement Of Payment
  40. 15-23-509 · Repealed
Full table of contents →