Partnertax.ai
Start free trial →

Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-31-524

Reviver Of Corporation After Suspension Or Forfeiture

Official textleg.mt.gov

15-31-524 . Reviver of corporation after suspension or forfeiture. A corporation that has suffered the suspension or forfeiture referred to in 15-31-523 may be relieved upon making application in writing supported by a certificate from the department showing that the required return has been made and filed and that the tax and interest and penalties have been paid, for which the suspension or forfeiture occurred. Application for reviver may be made by any stockholder or creditor of the corporation or by a majority of the surviving trustees or directors. The application must be filed with the secretary of state and must be accompanied by a filing and recording fee of $15. If the application is made more than 1 year after the date the suspension or forfeiture occurred, the applicant shall pay twice the amount of the tax and penalties due the state for the tax year with respect to which the suspension or forfeiture occurred. Upon payment, the secretary of state shall issue a certificate of reviver for which the secretary of state shall collect a fee of $15, and upon issuance of the certificate, the applicant is revived. The reviver is without prejudice to any action, defense, or right that has accrued by reason of the original suspension or forfeiture. The certificate of reviver is prima facie evidence of the reviver. A certificate of reviver provided for in this section may be recorded in the office of the county clerk and recorder in any county of this state.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 15-31-404 · Offset For Corporate Income Taxes -- Alternative Corporate…
  2. 15-31-405 · Information Return -- Period For Assessment Of Tax
  3. 15-31-406 · Corporate Income Tax Sections Incorporated By Reference
  4. 15-31-407 · Employment Of Personnel -- Rules
  5. 15-31-408 · Repealed
  6. 15-31-501 · Department Rules -- Conformance With Internal Revenue Code
  7. 15-31-502 · Assessment And Payment Of Tax -- Estimated Tax Payment --…
  8. 15-31-503 · Deficiency Assessment -- Notice -- Penalty And Interest
  9. 15-31-504 · Estimated Tax On Failure To File
  10. 15-31-505 · Subpoenas -- Investigation Of Income, And Shifting
  11. 15-31-506 · Copy Of Federal Return Required -- Report Of Amended…
  12. 15-31-507 · Repealed
  13. 15-31-508 · Repealed
  14. 15-31-509 · Periods Of Limitation
  15. 15-31-510 · Estimated Payments -- Tax Returns -- Penalty And Interest
  16. 15-31-511 · Confidentiality Of Tax Records
  17. 15-31-512 · Through 15-31-520 Reserved
  18. 15-31-521 · Closing Agreements
  19. 15-31-522 · When Immediate Payment Demanded
  20. 15-31-523 · Suspension Or Forfeiture On Delinquency
  21. 15-31-524 · Reviver Of Corporation After Suspension Or Forfeiture
  22. 15-31-525 · Levy Upon And Sale Of Property
  23. 15-31-526 · Action By Attorney General
  24. 15-31-527 · Repealed
  25. 15-31-528 · Through 15-31-530 Reserved
  26. 15-31-531 · Credit For Overpayment -- Interest On Overpayment
  27. 15-31-532 · Application For Refund -- Appeal From Denial
  28. 15-31-533 · Through 15-31-540 Reserved
  29. 15-31-541 · Site Of Failure To Act -- Evidence
  30. 15-31-542 · Repealed
  31. 15-31-543 · Forfeiture Of Right To Engage In Business -- Penalties
  32. 15-31-544 · Action On False Or Fraudulent Return
  33. 15-31-545 · Repealed
  34. 15-31-546 · Through 15-31-550 Reserved
  35. 15-31-551 · Certified Copies Of Corporate Income Tax Returns To…
  36. 15-31-552 · Corporation Dissolution Or Withdrawal Certificates And Tax…
  37. 15-31-553 · Fees To Reimburse Department For Costs -- Deposit In…
  38. 15-31-554 · Returns To Which Sections Apply
  39. 15-31-601 · Repealed
  40. 15-31-602 · Repealed
Full table of contents →