Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-72-115
Limitations
15-72-115 . Limitations.
# (1)
Except in the case of a person who purposely or knowingly, as those terms are defined in 45-2-101 , files a false or fraudulent return violating the provisions of this part, a deficiency may not be assessed or collected with respect to a month or quarter for which a return is filed unless the notice of additional tax proposed to be assessed is mailed to or personally served upon the taxpayer within 5 years from the date on which the return was filed. For purposes of this section, a return filed before the last day prescribed for filing is considered to be filed on the last day.
# (2)
If, before the expiration of the 5-year period prescribed in subsection (1) for assessment of the tax, the taxpayer consents in writing to an assessment after expiration of the 5-year period, a deficiency may be assessed at any time prior to the expiration of the period consented to.
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In this chapter (17 sections)
- 15-72-101 · Short Title
- 15-72-102 · Legislative Findings And Declaration Of Purpose
- 15-72-103 · Definitions
- 15-72-104 · Wholesale Energy Transaction Tax -- Rate Of Tax --…
- 15-72-105 · Multistate Exemption
- 15-72-106 · Collection Of Wholesale Energy Transaction Tax --…
- 15-72-107 · Through 15-72-109 Reserved
- 15-72-110 · Returns -- Payment -- Authority Of Department
- 15-72-111 · Examination Of Return -- Adjustments -- Delivery Of Notices…
- 15-72-112 · Penalties And Interest For Violation
- 15-72-113 · Authority To Collect Delinquent Taxes
- 15-72-114 · Penalty And Interest On Deficiency
- 15-72-115 · Limitations
- 15-72-116 · Refunds -- Interest -- Limitations
- 15-72-117 · Administration -- Rules
- 15-72-601 · Invasive Species Fee For Hydroelectric Facilities
- 15-72-602 · Terminated