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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-31-506

Copy Of Federal Return Required -- Report Of Amended Federal Return

Official textleg.mt.gov

15-31-506 . Copy of federal return required -- report of amended federal return. Every corporation shall, upon request of the department of revenue, furnish a copy of its federal income tax return and the computation schedule filed for the taxable year or years that the department may specify in its request. Except as provided in 15-30-3403 or 15-30-3404 , if the amount of a corporation's taxable income reported on its federal income tax return or the computation schedule filed for a tax year is changed or corrected by the United States internal revenue service or other competent authority, the corporation shall file an amended Montana return with the department within 180 days after the final determination date. Except as provided in 15-30-3404 , a corporation filing an amended federal income tax return changing or correcting its taxable income for a tax year shall also file an amended Montana return with the department within 180 days after filing an amended federal income tax return.

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In this chapter (40 sections)
  1. 15-31-314 · Through 15-31-320 Reserved
  2. 15-31-321 · Definitions
  3. 15-31-322 · Water's-Edge Election
  4. 15-31-323 · Apportionment Factors
  5. 15-31-324 · Water's-Edge Election Period -- Consent -- Change Of…
  6. 15-31-325 · Treatment Of Dividends
  7. 15-31-326 · Domestic Disclosure Spreadsheet
  8. 15-31-401 · Application Of Corporate Income Tax And Alternative…
  9. 15-31-402 · Short Title -- Administration Of Part
  10. 15-31-403 · Rate Of Tax Imposed -- Income From Sources Within State…
  11. 15-31-404 · Offset For Corporate Income Taxes -- Alternative Corporate…
  12. 15-31-405 · Information Return -- Period For Assessment Of Tax
  13. 15-31-406 · Corporate Income Tax Sections Incorporated By Reference
  14. 15-31-407 · Employment Of Personnel -- Rules
  15. 15-31-408 · Repealed
  16. 15-31-501 · Department Rules -- Conformance With Internal Revenue Code
  17. 15-31-502 · Assessment And Payment Of Tax -- Estimated Tax Payment --…
  18. 15-31-503 · Deficiency Assessment -- Notice -- Penalty And Interest
  19. 15-31-504 · Estimated Tax On Failure To File
  20. 15-31-505 · Subpoenas -- Investigation Of Income, And Shifting
  21. 15-31-506 · Copy Of Federal Return Required -- Report Of Amended…
  22. 15-31-507 · Repealed
  23. 15-31-508 · Repealed
  24. 15-31-509 · Periods Of Limitation
  25. 15-31-510 · Estimated Payments -- Tax Returns -- Penalty And Interest
  26. 15-31-511 · Confidentiality Of Tax Records
  27. 15-31-512 · Through 15-31-520 Reserved
  28. 15-31-521 · Closing Agreements
  29. 15-31-522 · When Immediate Payment Demanded
  30. 15-31-523 · Suspension Or Forfeiture On Delinquency
  31. 15-31-524 · Reviver Of Corporation After Suspension Or Forfeiture
  32. 15-31-525 · Levy Upon And Sale Of Property
  33. 15-31-526 · Action By Attorney General
  34. 15-31-527 · Repealed
  35. 15-31-528 · Through 15-31-530 Reserved
  36. 15-31-531 · Credit For Overpayment -- Interest On Overpayment
  37. 15-31-532 · Application For Refund -- Appeal From Denial
  38. 15-31-533 · Through 15-31-540 Reserved
  39. 15-31-541 · Site Of Failure To Act -- Evidence
  40. 15-31-542 · Repealed
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