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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-23-521

Examination Of Records By Department

Official textleg.mt.gov

15-23-521 . Examination of records by department. The department of revenue may at any time examine the records of any person specified in this part as the records may pertain to the yield of ore or mineral products or deposit in order to verify the statements made by the person. If from the examination or from other information, the department finds any statement or any material part of a statement willfully false or fraudulent, the department must assess in the same manner as provided for in 15-23-503 , 15-23-515 , 15-23-516 , 15-23-517 , or 15-23-518 .

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In this chapter (40 sections)
  1. 15-23-302 · Repealed
  2. 15-23-303 · Assessment Of Property -- Apportionment To Counties
  3. 15-23-401 · Definitions
  4. 15-23-402 · Report By Airline Company
  5. 15-23-403 · Determination Of Value -- Exception For New Aircraft And…
  6. 15-23-501 · Taxation Of Mines
  7. 15-23-502 · Net Proceeds Tax -- Statement Of Yield
  8. 15-23-503 · Net Proceeds -- How Computed
  9. 15-23-504 · Lien Of Tax And Penalty
  10. 15-23-505 · Assessment Of Royalties
  11. 15-23-506 · False Or Fraudulent Reports
  12. 15-23-507 · Taxation And Payment On Royalty Interests
  13. 15-23-508 · Lien Of Tax -- Enforcement Of Payment
  14. 15-23-509 · Repealed
  15. 15-23-510 · Through 15-23-514 Reserved
  16. 15-23-515 · Net Proceeds For Talc -- Statement -- Value
  17. 15-23-516 · Net Proceeds For Vermiculite -- Statement -- Value
  18. 15-23-517 · Net Proceeds For Limestone -- Statement -- Value
  19. 15-23-518 · Net Proceeds For Industrial Garnets And Byproducts --…
  20. 15-23-519 · And 15-23-520 Reserved
  21. 15-23-521 · Examination Of Records By Department
  22. 15-23-522 · Surface Ground And Improvements Not Exempt
  23. 15-23-523 · Dissolved Corporations To Make Returns On Net Proceeds Of…
  24. 15-23-601 · Repealed
  25. 15-23-602 · Repealed
  26. 15-23-603 · Repealed
  27. 15-23-604 · Repealed
  28. 15-23-605 · Repealed
  29. 15-23-606 · Repealed
  30. 15-23-607 · Repealed
  31. 15-23-608 · Repealed
  32. 15-23-609 · Repealed
  33. 15-23-610 · Repealed
  34. 15-23-611 · Repealed
  35. 15-23-612 · Repealed
  36. 15-23-613 · Repealed
  37. 15-23-614 · Repealed
  38. 15-23-615 · Repealed
  39. 15-23-616 · Repealed
  40. 15-23-617 · Through 15-23-620 Reserved
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