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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-30-2622

Closing Agreements

Official textleg.mt.gov

15-30-2622 . Closing agreements. (1) The director of revenue or any person authorized in writing by the director is authorized to enter into an agreement with any person relating to the liability of the person in respect to the tax imposed by this chapter for any tax period.

(2) An agreement described in subsection (1) is final and conclusive and, except upon a showing of fraud or malfeasance or misrepresentation of a material fact:

# (a)

the case may not be reopened as to matters agreed upon or the agreement modified by any officer, employee, or agent of this state; and

# (b)

in any suit, action, or proceeding under the agreement or any 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.

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In this chapter (40 sections)
  1. 15-30-2544 · Remitter To Furnish Annual Statement To Department
  2. 15-30-2545 · Withheld Taxes Held In Trust For State
  3. 15-30-2546 · Violations By Remitter -- Penalties -- Interest --…
  4. 15-30-2547 · Rulemaking Authority
  5. 15-30-2601 · Tax As Personal Debt
  6. 15-30-2602 · Returns And Payment Of Tax -- Penalty And Interest --…
  7. 15-30-2603 · Return Of Fiduciary
  8. 15-30-2604 · Time For Filing -- Extensions Of Time
  9. 15-30-2605 · Revision Of Return By Department -- Statute Of Limitations…
  10. 15-30-2606 · Tolling Of Statute Of Limitations -- Consent To Extend…
  11. 15-30-2607 · Application For Revision -- Appeal
  12. 15-30-2608 · Judicial Review
  13. 15-30-2609 · Credits And Refunds -- Period Of Limitations
  14. 15-30-2610 · Through 15-30-2615 Reserved
  15. 15-30-2616 · Information Agents' Duties
  16. 15-30-2617 · Oaths Administered By Director Of Revenue And Designated…
  17. 15-30-2618 · Confidentiality Of Tax Records
  18. 15-30-2619 · Furnishing Copy Of Federal Return -- Copy Of Share Of…
  19. 15-30-2620 · Department Rules -- Conformance With Internal Revenue Code
  20. 15-30-2621 · Agreements With Contiguous States
  21. 15-30-2622 · Closing Agreements
  22. 15-30-2623 · Through 15-30-2628 Reserved
  23. 15-30-2629 · Authority To Collect Tax -- Offset -- Hearing
  24. 15-30-2630 · Warrant For Distraint
  25. 15-30-2631 · Jeopardy Assessments
  26. 15-30-2632 · Deferment Of Taxes For Person In Military Service --…
  27. 15-30-2633 · Stay Of Enforcement Against Military Personnel
  28. 15-30-2634 · Failure To File Return Or Report -- Order To Show Cause --…
  29. 15-30-2635 · Through 15-30-2640 Reserved
  30. 15-30-2641 · Repealed
  31. 15-30-2642 · Notice Of Additional Assessment -- Penalty And Interest…
  32. 15-30-2643 · Time Limitations For Prosecution
  33. 15-30-2644 · And 15-30-2645 Reserved
  34. 15-30-2646 · Relief From Joint And Several Liability On Joint Return --…
  35. 15-30-2647 · Through 15-30-2650 Reserved
  36. 15-30-2651 · Certified Copies Of Tax Returns To Taxpayer -- Fee
  37. 15-30-2652 · Through 15-30-2659 Reserved
  38. 15-30-2660 · Taxpayer Integrity Fees
  39. 15-30-3001 · Short Title
  40. 15-30-3002 · Definitions
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