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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-31-521

Closing Agreements

Official textleg.mt.gov

15-31-521 . 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 taxpayer relating to the liability of the taxpayer in respect to the tax imposed by this chapter for any taxable period.

(2) Any agreement 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. 15-31-401 · Application Of Corporate Income Tax And Alternative…
  2. 15-31-402 · Short Title -- Administration Of Part
  3. 15-31-403 · Rate Of Tax Imposed -- Income From Sources Within State…
  4. 15-31-404 · Offset For Corporate Income Taxes -- Alternative Corporate…
  5. 15-31-405 · Information Return -- Period For Assessment Of Tax
  6. 15-31-406 · Corporate Income Tax Sections Incorporated By Reference
  7. 15-31-407 · Employment Of Personnel -- Rules
  8. 15-31-408 · Repealed
  9. 15-31-501 · Department Rules -- Conformance With Internal Revenue Code
  10. 15-31-502 · Assessment And Payment Of Tax -- Estimated Tax Payment --…
  11. 15-31-503 · Deficiency Assessment -- Notice -- Penalty And Interest
  12. 15-31-504 · Estimated Tax On Failure To File
  13. 15-31-505 · Subpoenas -- Investigation Of Income, And Shifting
  14. 15-31-506 · Copy Of Federal Return Required -- Report Of Amended…
  15. 15-31-507 · Repealed
  16. 15-31-508 · Repealed
  17. 15-31-509 · Periods Of Limitation
  18. 15-31-510 · Estimated Payments -- Tax Returns -- Penalty And Interest
  19. 15-31-511 · Confidentiality Of Tax Records
  20. 15-31-512 · Through 15-31-520 Reserved
  21. 15-31-521 · Closing Agreements
  22. 15-31-522 · When Immediate Payment Demanded
  23. 15-31-523 · Suspension Or Forfeiture On Delinquency
  24. 15-31-524 · Reviver Of Corporation After Suspension Or Forfeiture
  25. 15-31-525 · Levy Upon And Sale Of Property
  26. 15-31-526 · Action By Attorney General
  27. 15-31-527 · Repealed
  28. 15-31-528 · Through 15-31-530 Reserved
  29. 15-31-531 · Credit For Overpayment -- Interest On Overpayment
  30. 15-31-532 · Application For Refund -- Appeal From Denial
  31. 15-31-533 · Through 15-31-540 Reserved
  32. 15-31-541 · Site Of Failure To Act -- Evidence
  33. 15-31-542 · Repealed
  34. 15-31-543 · Forfeiture Of Right To Engage In Business -- Penalties
  35. 15-31-544 · Action On False Or Fraudulent Return
  36. 15-31-545 · Repealed
  37. 15-31-546 · Through 15-31-550 Reserved
  38. 15-31-551 · Certified Copies Of Corporate Income Tax Returns To…
  39. 15-31-552 · Corporation Dissolution Or Withdrawal Certificates And Tax…
  40. 15-31-553 · Fees To Reimburse Department For Costs -- Deposit In…
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