Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-27-111
Closing Agreements
15-27-111 . (Temporary -- effective on occurrence of contingency) Closing agreements. (1) The director of the department or a person authorized in writing by the director may enter into an agreement with an ambulance provider relating to the liability of the provider in respect to fees imposed by this part.
(2) An agreement under this section is final and conclusive, and, except on a showing of fraud, malfeasance, or misrepresentation of a material fact:
# (a)
the case may not be reopened as to matters agreed on or the agreement modified by an officer, employee, or agent of this state; and
# (b)
in a suit, action, or proceeding under the agreement or a determination, assessment, collection, payment, abatement, refund, or credit made in accordance with the agreement, the agreement may not be annulled, modified, set aside, or disregarded. (Void on occurrence of contingency--sec. 20, Ch. 420, L. 2025--see chapter compiler's comment; terminates June 30, 2033--sec. 21, Ch. 420, L. 2025.)
Source: view the official text
In this chapter (13 sections)
- 15-27-101 · Definitions
- 15-27-102 · Ambulance Provider Assessment Fee
- 15-27-103 · Relation To Other Taxes And Fees
- 15-27-104 · Rulemaking Authority
- 15-27-105 · Reporting And Collection Of Assessment Fee
- 15-27-106 · Audit -- Records
- 15-27-107 · Periods Of Limitation
- 15-27-108 · Penalty And Interest For Delinquent Fee
- 15-27-109 · Estimated Assessment Fee On Failure To File
- 15-27-110 · Deficiency Assessment -- Penalty And Interest -- Hearing
- 15-27-111 · Closing Agreements
- 15-27-112 · Credit For Overpayment -- Interest On Overpayment
- 15-27-113 · Warrant For Distraint