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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-31-541

Site Of Failure To Act -- Evidence

Official textleg.mt.gov

15-31-541 . Site of failure to act -- evidence. The failure to do any act required by or under the provisions of this chapter shall be deemed an act committed in the office of the department of revenue in Helena, Montana. The certificates of the department to the effect that a tax has not been paid, that a return has not been filed, or that information has not been supplied as required by or under the provisions of this chapter shall be prima facie evidence that such tax has not been paid, that such return has not been filed, or that such information has not been supplied.

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In this chapter (40 sections)
  1. 15-31-504 · Estimated Tax On Failure To File
  2. 15-31-505 · Subpoenas -- Investigation Of Income, And Shifting
  3. 15-31-506 · Copy Of Federal Return Required -- Report Of Amended…
  4. 15-31-507 · Repealed
  5. 15-31-508 · Repealed
  6. 15-31-509 · Periods Of Limitation
  7. 15-31-510 · Estimated Payments -- Tax Returns -- Penalty And Interest
  8. 15-31-511 · Confidentiality Of Tax Records
  9. 15-31-512 · Through 15-31-520 Reserved
  10. 15-31-521 · Closing Agreements
  11. 15-31-522 · When Immediate Payment Demanded
  12. 15-31-523 · Suspension Or Forfeiture On Delinquency
  13. 15-31-524 · Reviver Of Corporation After Suspension Or Forfeiture
  14. 15-31-525 · Levy Upon And Sale Of Property
  15. 15-31-526 · Action By Attorney General
  16. 15-31-527 · Repealed
  17. 15-31-528 · Through 15-31-530 Reserved
  18. 15-31-531 · Credit For Overpayment -- Interest On Overpayment
  19. 15-31-532 · Application For Refund -- Appeal From Denial
  20. 15-31-533 · Through 15-31-540 Reserved
  21. 15-31-541 · Site Of Failure To Act -- Evidence
  22. 15-31-542 · Repealed
  23. 15-31-543 · Forfeiture Of Right To Engage In Business -- Penalties
  24. 15-31-544 · Action On False Or Fraudulent Return
  25. 15-31-545 · Repealed
  26. 15-31-546 · Through 15-31-550 Reserved
  27. 15-31-551 · Certified Copies Of Corporate Income Tax Returns To…
  28. 15-31-552 · Corporation Dissolution Or Withdrawal Certificates And Tax…
  29. 15-31-553 · Fees To Reimburse Department For Costs -- Deposit In…
  30. 15-31-554 · Returns To Which Sections Apply
  31. 15-31-601 · Repealed
  32. 15-31-602 · Repealed
  33. 15-31-603 · List Of Entities Furnished By Secretary Of State
  34. 15-31-604 · Repealed
  35. 15-31-605 · Repealed
  36. 15-31-606 · Repealed
  37. 15-31-607 · Repealed
  38. 15-31-701 · Repealed
  39. 15-31-702 · Repealed
  40. 15-31-703 · Moneyed Capital And Shares Of Banks Exempt
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