Statutes > Montana Statutes > TITLE 15. TAXATION > CHAPTER 31. CORPORATION LICENSE OR INCOME TAX > Part 5. Administration and Collection > 15-31-544. Action on false or fraudulent return.

15-31-544. Action on false or fraudulent return.


     15-31-544. Action on false or fraudulent return. Whenever a return is required to be filed and the taxpayer files a fraudulent return or fails to file the return, the department may at any time assess the tax or begin a proceeding in court for the collection of the tax without assessment.

     History: En. Sec. 1, Ch. 408, L. 1981; amd. Sec. 1, Ch. 222, L. 1983.