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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-30-2608

Judicial Review

Official textleg.mt.gov

15-30-2608 . Judicial review.

# (1)

The determination of the Montana tax appeal board may be reviewed in the district court for Lewis and Clark County or the county in which the taxpayer resides or in which the taxpayer's principal office or place of business is located by a complaint filed by the taxpayer or the department within 60 days after the receipt of notice of the determination. Proceedings for review must be otherwise as specified under the Montana Administrative Procedure Act.

# (2)

The remedies provided by this chapter for the collection of the tax must be stayed, and an assessment, distraint, or proceedings in court for collection of the taxes may not be made, begun, or prosecuted until 90 days after the court action is finally determined. From any determination of the court, an appeal to the supreme court may be taken by either party.

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In this chapter (40 sections)
  1. 15-30-2532 · Through 15-30-2535 Reserved
  2. 15-30-2536 · Short Title
  3. 15-30-2537 · Definitions
  4. 15-30-2538 · Withholding Required On Mineral Royalty Payments
  5. 15-30-2539 · Withholding -- No Application Under Certain Conditions
  6. 15-30-2540 · Remitter Liable For Withholding Taxes And Statements --…
  7. 15-30-2541 · Royalty Withholding Tax Remittance Schedule -- Alternative…
  8. 15-30-2542 · Amount Of Royalty Payment Withheld Considered Taxes…
  9. 15-30-2543 · Annual Withholding Statement To Royalty Owner
  10. 15-30-2544 · Remitter To Furnish Annual Statement To Department
  11. 15-30-2545 · Withheld Taxes Held In Trust For State
  12. 15-30-2546 · Violations By Remitter -- Penalties -- Interest --…
  13. 15-30-2547 · Rulemaking Authority
  14. 15-30-2601 · Tax As Personal Debt
  15. 15-30-2602 · Returns And Payment Of Tax -- Penalty And Interest --…
  16. 15-30-2603 · Return Of Fiduciary
  17. 15-30-2604 · Time For Filing -- Extensions Of Time
  18. 15-30-2605 · Revision Of Return By Department -- Statute Of Limitations…
  19. 15-30-2606 · Tolling Of Statute Of Limitations -- Consent To Extend…
  20. 15-30-2607 · Application For Revision -- Appeal
  21. 15-30-2608 · Judicial Review
  22. 15-30-2609 · Credits And Refunds -- Period Of Limitations
  23. 15-30-2610 · Through 15-30-2615 Reserved
  24. 15-30-2616 · Information Agents' Duties
  25. 15-30-2617 · Oaths Administered By Director Of Revenue And Designated…
  26. 15-30-2618 · Confidentiality Of Tax Records
  27. 15-30-2619 · Furnishing Copy Of Federal Return -- Copy Of Share Of…
  28. 15-30-2620 · Department Rules -- Conformance With Internal Revenue Code
  29. 15-30-2621 · Agreements With Contiguous States
  30. 15-30-2622 · Closing Agreements
  31. 15-30-2623 · Through 15-30-2628 Reserved
  32. 15-30-2629 · Authority To Collect Tax -- Offset -- Hearing
  33. 15-30-2630 · Warrant For Distraint
  34. 15-30-2631 · Jeopardy Assessments
  35. 15-30-2632 · Deferment Of Taxes For Person In Military Service --…
  36. 15-30-2633 · Stay Of Enforcement Against Military Personnel
  37. 15-30-2634 · Failure To File Return Or Report -- Order To Show Cause --…
  38. 15-30-2635 · Through 15-30-2640 Reserved
  39. 15-30-2641 · Repealed
  40. 15-30-2642 · Notice Of Additional Assessment -- Penalty And Interest…
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