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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-31-504

Estimated Tax On Failure To File

Official textleg.mt.gov

15-31-504 . Estimated tax on failure to file.

# (1)

If any taxpayer fails to make return as herein required, the department of revenue is authorized to make an estimate of the taxes due from such taxpayer from any information in its possession.

# (2)

For the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of net income of any corporations where information has been obtained, the department shall also have power to examine or to cause to have examined by any agent or representative designated by it for that purpose any books, papers, records, or memoranda bearing upon the matters required to be included in the return and may require the attendance of any officer or employee of the corporation rendering such return or the attendance of any other person having knowledge in the premises and may take testimony and require proof material for its information.

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In this chapter (40 sections)
  1. 15-31-312 · Apportionment Formula -- Unitary Business Provisions
  2. 15-31-313 · Rules
  3. 15-31-314 · Through 15-31-320 Reserved
  4. 15-31-321 · Definitions
  5. 15-31-322 · Water's-Edge Election
  6. 15-31-323 · Apportionment Factors
  7. 15-31-324 · Water's-Edge Election Period -- Consent -- Change Of…
  8. 15-31-325 · Treatment Of Dividends
  9. 15-31-326 · Domestic Disclosure Spreadsheet
  10. 15-31-401 · Application Of Corporate Income Tax And Alternative…
  11. 15-31-402 · Short Title -- Administration Of Part
  12. 15-31-403 · Rate Of Tax Imposed -- Income From Sources Within State…
  13. 15-31-404 · Offset For Corporate Income Taxes -- Alternative Corporate…
  14. 15-31-405 · Information Return -- Period For Assessment Of Tax
  15. 15-31-406 · Corporate Income Tax Sections Incorporated By Reference
  16. 15-31-407 · Employment Of Personnel -- Rules
  17. 15-31-408 · Repealed
  18. 15-31-501 · Department Rules -- Conformance With Internal Revenue Code
  19. 15-31-502 · Assessment And Payment Of Tax -- Estimated Tax Payment --…
  20. 15-31-503 · Deficiency Assessment -- Notice -- Penalty And Interest
  21. 15-31-504 · Estimated Tax On Failure To File
  22. 15-31-505 · Subpoenas -- Investigation Of Income, And Shifting
  23. 15-31-506 · Copy Of Federal Return Required -- Report Of Amended…
  24. 15-31-507 · Repealed
  25. 15-31-508 · Repealed
  26. 15-31-509 · Periods Of Limitation
  27. 15-31-510 · Estimated Payments -- Tax Returns -- Penalty And Interest
  28. 15-31-511 · Confidentiality Of Tax Records
  29. 15-31-512 · Through 15-31-520 Reserved
  30. 15-31-521 · Closing Agreements
  31. 15-31-522 · When Immediate Payment Demanded
  32. 15-31-523 · Suspension Or Forfeiture On Delinquency
  33. 15-31-524 · Reviver Of Corporation After Suspension Or Forfeiture
  34. 15-31-525 · Levy Upon And Sale Of Property
  35. 15-31-526 · Action By Attorney General
  36. 15-31-527 · Repealed
  37. 15-31-528 · Through 15-31-530 Reserved
  38. 15-31-531 · Credit For Overpayment -- Interest On Overpayment
  39. 15-31-532 · Application For Refund -- Appeal From Denial
  40. 15-31-533 · Through 15-31-540 Reserved
Full table of contents →