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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-70-421

Statute Of Limitations

Official textleg.mt.gov

15-70-421 . Statute of limitations. Except in the case of a fraudulent return or of neglect or refusal to make a return, every deficiency must be assessed within 3 years from the due date of the return or the date of filing the return, whichever period expires later.

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In this chapter (40 sections)
  1. 15-70-369 · Renumbered 15-70-433
  2. 15-70-370 · Repealed
  3. 15-70-371 · Renumbered 15-70-442
  4. 15-70-372 · Repealed
  5. 15-70-401 · Definitions
  6. 15-70-402 · License And Security Of Distributors -- Denial Or…
  7. 15-70-403 · Gasoline, Special Fuel, And Aviation Fuel Tax -- Incidence…
  8. 15-70-404 · Computation
  9. 15-70-405 · Exemption From Special Fuel Tax
  10. 15-70-406 · Through 15-70-409 Reserved
  11. 15-70-410 · Distributor's Statement And Payment -- Confidentiality
  12. 15-70-411 · Recordkeeping Requirements
  13. 15-70-412 · Invoice Of Distributors And Aviation Fuel Dealers
  14. 15-70-413 · And 15-70-414 Reserved
  15. 15-70-415 · Examination Of Records
  16. 15-70-416 · Information Reports -- Penalty -- Confidentiality
  17. 15-70-417 · Penalties For Delinquency
  18. 15-70-418 · Fraudulent Returns -- Penalty
  19. 15-70-419 · Improperly Imported Fuel -- Seizure
  20. 15-70-420 · Warrant For Distraint
  21. 15-70-421 · Statute Of Limitations
  22. 15-70-422 · Through 15-70-424 Reserved
  23. 15-70-425 · Refund Or Credit Authorized
  24. 15-70-426 · Required Records
  25. 15-70-427 · Through 15-70-429 Reserved
  26. 15-70-430 · Estimate Allowed For Agricultural Use -- Seller's Signed…
  27. 15-70-431 · Determination Of Highway Use
  28. 15-70-432 · Application For Refund Or Credit -- Filing -- Correction By…
  29. 15-70-433 · Refund For Taxes Paid On Biodiesel By Distributor Or…
  30. 15-70-434 · Approval Or Rejection Of Claim
  31. 15-70-435 · Through 15-70-439 Reserved
  32. 15-70-440 · Unlawful Use Of Aviation Fuel
  33. 15-70-441 · Dyed Special Fuel Restrictions -- Penalties
  34. 15-70-442 · Marking Of Dyed Diesel Fuel Pumps
  35. 15-70-443 · Penalties
  36. 15-70-444 · Through 15-70-449 Reserved
  37. 15-70-450 · Cooperative Agreement -- Motor Fuels Taxes
  38. 15-70-451 · Tribal Motor Fuels Administration Account
  39. 15-70-452 · Tribal Motor Fuels Tax Account
  40. 15-70-453 · And 15-70-454 Reserved
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