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48 chapters · 1,098 sections in this title.
Mont. Code Ann. § 15-53-149 Warrant For Distraint
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If all or part of the tax imposed by this part is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. The resulting lien has precedence over any claim, lien, or demand filed after the department files the warrant for dis…
Mont. Code Ann. § 15-53-150 Statute Of Limitations
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(1) Except as otherwise provided in this section, a deficiency may not be assessed or collected with respect to the year for which a return is filed unless a notice of additional tax proposed to be assessed is mailed within 5 years from the date on which the return was filed. For…
Mont. Code Ann. § 15-53-155 Administration -- Rules
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The department shall: (1) administer and enforce the provisions of this part; (2) cause to be prepared and distributed forms and information that may be necessary to administer the provisions of this part; and (3) adopt rules that may be necessary or appropriate to administer and…
Mont. Code Ann. § 15-53-156 Retail Telecommunications Excise Tax Revenue
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After retaining an allowance for refunds, retail telecommunications excise tax revenue collected by the department must, in accordance with the provisions of 17-2-124, be deposited in the state general fund.