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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-31-405

Information Return -- Period For Assessment Of Tax

Official textleg.mt.gov

15-31-405 . Information return -- period for assessment of tax. When a corporation formerly subject to tax under part 1 of this chapter becomes subject to tax under this part, it shall file an information return for the income year in which the change occurs. The tax for the year in which the change occurs will be assessed under parts 1, 3, and 5 and not under this part. For years subsequent to the year in which the change occurs, the tax will be assessed under this part.

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In this chapter (40 sections)
  1. 15-31-305 · Apportionment Of Apportionable Income
  2. 15-31-306 · Repealed
  3. 15-31-307 · Repealed
  4. 15-31-308 · Repealed
  5. 15-31-309 · Repealed
  6. 15-31-310 · Definition Of Receipts Factor
  7. 15-31-311 · Receipts Factor For Receipts In This State
  8. 15-31-312 · Apportionment Formula -- Unitary Business Provisions
  9. 15-31-313 · Rules
  10. 15-31-314 · Through 15-31-320 Reserved
  11. 15-31-321 · Definitions
  12. 15-31-322 · Water's-Edge Election
  13. 15-31-323 · Apportionment Factors
  14. 15-31-324 · Water's-Edge Election Period -- Consent -- Change Of…
  15. 15-31-325 · Treatment Of Dividends
  16. 15-31-326 · Domestic Disclosure Spreadsheet
  17. 15-31-401 · Application Of Corporate Income Tax And Alternative…
  18. 15-31-402 · Short Title -- Administration Of Part
  19. 15-31-403 · Rate Of Tax Imposed -- Income From Sources Within State…
  20. 15-31-404 · Offset For Corporate Income Taxes -- Alternative Corporate…
  21. 15-31-405 · Information Return -- Period For Assessment Of Tax
  22. 15-31-406 · Corporate Income Tax Sections Incorporated By Reference
  23. 15-31-407 · Employment Of Personnel -- Rules
  24. 15-31-408 · Repealed
  25. 15-31-501 · Department Rules -- Conformance With Internal Revenue Code
  26. 15-31-502 · Assessment And Payment Of Tax -- Estimated Tax Payment --…
  27. 15-31-503 · Deficiency Assessment -- Notice -- Penalty And Interest
  28. 15-31-504 · Estimated Tax On Failure To File
  29. 15-31-505 · Subpoenas -- Investigation Of Income, And Shifting
  30. 15-31-506 · Copy Of Federal Return Required -- Report Of Amended…
  31. 15-31-507 · Repealed
  32. 15-31-508 · Repealed
  33. 15-31-509 · Periods Of Limitation
  34. 15-31-510 · Estimated Payments -- Tax Returns -- Penalty And Interest
  35. 15-31-511 · Confidentiality Of Tax Records
  36. 15-31-512 · Through 15-31-520 Reserved
  37. 15-31-521 · Closing Agreements
  38. 15-31-522 · When Immediate Payment Demanded
  39. 15-31-523 · Suspension Or Forfeiture On Delinquency
  40. 15-31-524 · Reviver Of Corporation After Suspension Or Forfeiture
Full table of contents →