Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-30-2607
Application For Revision -- Appeal
Official textleg.mt.gov
15-30-2607 . Application for revision -- appeal. An application for revision may be filed with the department by a taxpayer within 3 years from the last day prescribed for filing the return as provided in 15-30-2605 (3), regardless of whether the return was filed on or after the last day prescribed for filing. If the department has revised a return pursuant to 15-30-2605 (3), the taxpayer may revise the same return until the liability for that tax year is finally determined. If the taxpayer is not satisfied with the action taken by the department, the taxpayer may appeal to the Montana tax appeal board.
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In this chapter (40 sections)
- 15-30-2531 · Credits And Refunds -- Period Of Limitations
- 15-30-2532 · Through 15-30-2535 Reserved
- 15-30-2536 · Short Title
- 15-30-2537 · Definitions
- 15-30-2538 · Withholding Required On Mineral Royalty Payments
- 15-30-2539 · Withholding -- No Application Under Certain Conditions
- 15-30-2540 · Remitter Liable For Withholding Taxes And Statements --…
- 15-30-2541 · Royalty Withholding Tax Remittance Schedule -- Alternative…
- 15-30-2542 · Amount Of Royalty Payment Withheld Considered Taxes…
- 15-30-2543 · Annual Withholding Statement To Royalty Owner
- 15-30-2544 · Remitter To Furnish Annual Statement To Department
- 15-30-2545 · Withheld Taxes Held In Trust For State
- 15-30-2546 · Violations By Remitter -- Penalties -- Interest --…
- 15-30-2547 · Rulemaking Authority
- 15-30-2601 · Tax As Personal Debt
- 15-30-2602 · Returns And Payment Of Tax -- Penalty And Interest --…
- 15-30-2603 · Return Of Fiduciary
- 15-30-2604 · Time For Filing -- Extensions Of Time
- 15-30-2605 · Revision Of Return By Department -- Statute Of Limitations…
- 15-30-2606 · Tolling Of Statute Of Limitations -- Consent To Extend…
- 15-30-2607 · Application For Revision -- Appeal
- 15-30-2608 · Judicial Review
- 15-30-2609 · Credits And Refunds -- Period Of Limitations
- 15-30-2610 · Through 15-30-2615 Reserved
- 15-30-2616 · Information Agents' Duties
- 15-30-2617 · Oaths Administered By Director Of Revenue And Designated…
- 15-30-2618 · Confidentiality Of Tax Records
- 15-30-2619 · Furnishing Copy Of Federal Return -- Copy Of Share Of…
- 15-30-2620 · Department Rules -- Conformance With Internal Revenue Code
- 15-30-2621 · Agreements With Contiguous States
- 15-30-2622 · Closing Agreements
- 15-30-2623 · Through 15-30-2628 Reserved
- 15-30-2629 · Authority To Collect Tax -- Offset -- Hearing
- 15-30-2630 · Warrant For Distraint
- 15-30-2631 · Jeopardy Assessments
- 15-30-2632 · Deferment Of Taxes For Person In Military Service --…
- 15-30-2633 · Stay Of Enforcement Against Military Personnel
- 15-30-2634 · Failure To File Return Or Report -- Order To Show Cause --…
- 15-30-2635 · Through 15-30-2640 Reserved
- 15-30-2641 · Repealed