reglab/housing_qa huggingface dataset:
MT Code § 15-59-114 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 1. Cement and Gypsum Producers|15-59-114. Statute of limitations

  15-59-114. Statute of limitations. (1) Except as otherwise provided in this section, no deficiency may be assessed or collected with respect to the year for which a return is filed unless the notice of additional tax proposed to be assessed is mailed within 5 years from the date the return was filed. For the purposes of this section, a return filed before the last day prescribed for filing is considered as filed on the last day. If the taxpayer, before the expiration of the period prescribed for assessment of the tax, consents in writing to an assessment after that time, the tax may be assessed at any time prior to the expiration of the period agreed upon.   (2) No refund or credit may be allowed or paid with respect to the year for which a return is filed after 5 years from the last day prescribed for filing the return or after 1 year from the date of the overpayment, whichever period expires later, unless before the expiration of the period the taxpayer files a claim therefor or the department of revenue has determined the existence of the overpayment and has approved the refund or credit thereof. If the taxpayer has agreed in writing under the provisions of subsection (1) to extend the time within which the department may propose an additional assessment, the period within which a claim for refund or credit may be filed or a credit or refund allowed if no claim is filed is automatically extended.   (3) If a return is required to be filed and the taxpayer fails to file the return, the tax may be assessed or an action to collect the tax may be brought at any time. If a return is required to be filed and the taxpayer files a fraudulent return, the 5-year period provided for in subsection (1) does not begin until discovery of the fraud by the department.   History: En. Sec. 1, Ch. 194, L. 1983.
MT Code § 15-59-115 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 1. Cement and Gypsum Producers|15-59-115. through 15-59-120 reserved

  15-59-115 through 15-59-120 reserved.
MT Code § 15-59-121 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 1. Cement and Gypsum Producers|15-59-121. Penalty for violations

  15-59-121. Penalty for violations. Any violation of the provisions of 15-59-101, 15-59-102, 15-59-104 through 15-59-106, 15-59-110, 15-59-112, or 15-59-113 shall be deemed a misdemeanor and shall be punished by a fine not exceeding $500 or by imprisonment in the county jail not exceeding 6 months or by both such fine and imprisonment.   History: En. Sec. 10, Ch. 15, Ex. L. 1921; re-en. Sec. 2365, R.C.M. 1921; re-en. Sec. 2365, R.C.M. 1935; amd. Sec. 9, Ch. 192, L. 1945; R.C.M. 1947, 84-1211; MCA 1981, 15-59-111; redes. 15-59-121 by Code Commissioner, 1983; amd. Sec. 52, Ch. 370, L. 1987.
MT Code § 15-59-122 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 1. Cement and Gypsum Producers|15-59-122. through 15-59-125 reserved

  15-59-122 through 15-59-125 reserved.
MT Code § 15-59-126 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 1. Cement and Gypsum Producers|15-59-126. Terminated

  15-59-126. Terminated. Sec. 39(4), Ch. 15, Sp. L. July 1992.   History: En. Sec. 13, Ch. 15, Sp. L. July 1992.
MT Code § 15-59-201 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 2. Cement Dealers (Renumbered, Repealed, and Terminated)|15-59-201. Repealed

  15-59-201. Repealed. Sec. 3(2), Ch. 65, L. 1997.   History: En. Sec. 2, Ch. 16, Ex. L. 1921; re-en. Sec. 2368, R.C.M. 1921; amd. Sec. 2, Ch. 127, L. 1925; re-en. Sec. 2368, R.C.M. 1935; amd. Sec. 1, Ch. 127, L. 1975; amd. Sec. 1, Ch. 106, L. 1977; R.C.M. 1947, 84-1102.
MT Code § 15-59-202 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 2. Cement Dealers (Renumbered, Repealed, and Terminated)|15-59-202. Repealed

  15-59-202. Repealed. Sec. 4, Ch. 334, L. 1981.   History: En. Sec. 3, Ch. 16, Ex. L. 1921; re-en. Sec. 2369, R.C.M. 1921; re-en. Sec. 2369, R.C.M. 1935; amd. Sec. 33, Ch. 516, L. 1973; R.C.M. 1947, 84-1103.
MT Code § 15-59-203 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 2. Cement Dealers (Renumbered, Repealed, and Terminated)|15-59-203. Repealed

  15-59-203. Repealed. Sec. 3(2), Ch. 65, L. 1997.   History: En. Sec. 5, Ch. 16, Ex. L. 1921; re-en. Sec. 2371, R.C.M. 1921; re-en. Sec. 2371, R.C.M. 1935; amd. Sec. 34, Ch. 516, L. 1973; R.C.M. 1947, 84-1105; amd. Sec. 126, Ch. 27, Sp. L. November 1993.
MT Code § 15-59-204 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 2. Cement Dealers (Renumbered, Repealed, and Terminated)|15-59-204. Repealed

  15-59-204. Repealed. Sec. 3(2), Ch. 65, L. 1997.   History: (1), (3)En. Sec. 6, Ch. 16, Ex. L. 1921; re-en. Sec. 2372, R.C.M. 1921; re-en. Sec. 2372, R.C.M. 1935; amd. Sec. 35, Ch. 516, L. 1973; amd. Sec. 3, Ch. 127, L. 1975; Sec. 84-1106, R.C.M. 1947; (2)En. Sec. 4, Ch. 16, Ex. L. 1921; re-en. Sec. 2370, R.C.M. 1921; re-en. Sec. 2370, R.C.M. 1935; amd. Sec. 2, Ch. 127, L. 1975; amd. Sec. 2, Ch. 106, L. 1977; Sec. 84-1104, R.C.M. 1947; R.C.M. 1947, 84-1104, 84-1106.
MT Code § 15-59-205 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 2. Cement Dealers (Renumbered, Repealed, and Terminated)|15-59-205. Repealed

  15-59-205. Repealed. Sec. 3(2), Ch. 65, L. 1997.   History: En. Sec. 8, Ch. 16, Ex. L. 1921; re-en. Sec. 2374, R.C.M. 1921; re-en. Sec. 2374, R.C.M. 1935; amd. Sec. 36, Ch. 516, L. 1973; amd. Sec. 4, Ch. 127, L. 1975; R.C.M. 1947, 84-1108; amd. Sec. 36, Ch. 439, L. 1981.
MT Code § 15-59-206 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 2. Cement Dealers (Renumbered, Repealed, and Terminated)|15-59-206. Repealed

  15-59-206. Repealed. Sec. 3(2), Ch. 65, L. 1997.   History: En. 84-1108.1 by Sec. 5, Ch. 127, L. 1975; R.C.M. 1947, 84-1108.1; amd. Sec. 37, Ch. 439, L. 1981.
MT Code § 15-59-207 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 2. Cement Dealers (Renumbered, Repealed, and Terminated)|15-59-207. Repealed

  15-59-207. Repealed. Sec. 3(2), Ch. 65, L. 1997.   History: En. Sec. 10, Ch. 16, Ex. L. 1921; re-en. Sec. 2376, R.C.M. 1921; re-en. Sec. 2376, R.C.M. 1935; R.C.M. 1947, 84-1110.
MT Code § 15-59-208 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 2. Cement Dealers (Renumbered, Repealed, and Terminated)|15-59-208. Repealed

  15-59-208. Repealed. Sec. 3(2), Ch. 65, L. 1997.   History: En. Sec. 12, Ch. 16, Ex. L. 1921; re-en. Sec. 2378, R.C.M. 1921; re-en. Sec. 2378, R.C.M. 1935; R.C.M. 1947, 84-1112; amd. Sec. 14, Ch. 455, L. 1993; amd. Sec. 18, Ch. 18, L. 1995.
MT Code § 15-59-209 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 2. Cement Dealers (Renumbered, Repealed, and Terminated)|15-59-209. Repealed

  15-59-209. Repealed. Sec. 3(2), Ch. 65, L. 1997.   History: En. Sec. 14, Ch. 16, Ex. L. 1921; re-en. Sec. 2380, R.C.M. 1921; re-en. Sec. 2380, R.C.M. 1935; R.C.M. 1947, 84-1114.
MT Code § 15-59-210 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 2. Cement Dealers (Renumbered, Repealed, and Terminated)|15-59-210. Repealed

  15-59-210. Repealed. Sec. 3(2), Ch. 65, L. 1997.   History: En. Sec. 7, Ch. 16, Ex. L. 1921; re-en. Sec. 2373, R.C.M. 1921; re-en. Sec. 2373, R.C.M. 1935; R.C.M. 1947, 84-1107.
MT Code § 15-59-211 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 2. Cement Dealers (Renumbered, Repealed, and Terminated)|15-59-211. Renumbered 15-59-221

  15-59-211. Renumbered 15-59-221. Code Commissioner, 1983.
MT Code § 15-59-212 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 2. Cement Dealers (Renumbered, Repealed, and Terminated)|15-59-212. Repealed

  15-59-212. Repealed. Sec. 3(2), Ch. 65, L. 1997.   History: En. Sec. 1, Ch. 14, L. 1983; amd. Sec. 25, Ch. 811, L. 1991.
MT Code § 15-59-213 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 2. Cement Dealers (Renumbered, Repealed, and Terminated)|15-59-213. Repealed

  15-59-213. Repealed. Sec. 3(2), Ch. 65, L. 1997.   History: En. Sec. 2, Ch. 14, L. 1983.
MT Code § 15-59-214 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 2. Cement Dealers (Renumbered, Repealed, and Terminated)|15-59-214. Repealed

  15-59-214. Repealed. Sec. 3(2), Ch. 65, L. 1997.   History: En. Sec. 1, Ch. 194, L. 1983.
MT Code § 15-59-215 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 2. Cement Dealers (Renumbered, Repealed, and Terminated)|15-59-215. through 15-59-220 reserved

  15-59-215 through 15-59-220 reserved.
MT Code § 15-59-221 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 2. Cement Dealers (Renumbered, Repealed, and Terminated)|15-59-221. Repealed

  15-59-221. Repealed. Sec. 3(2), Ch. 65, L. 1997.   History: En. Sec. 13, Ch. 16, Ex. L. 1921; re-en. Sec. 2379, R.C.M. 1921; re-en. Sec. 2379, R.C.M. 1935; R.C.M. 1947, 84-1113; MCA 1981, 15-59-211; redes. 15-59-221 by Code Commissioner, 1983.
MT Code § 15-59-222 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 2. Cement Dealers (Renumbered, Repealed, and Terminated)|15-59-222. through 15-59-225 reserved

  15-59-222 through 15-59-225 reserved.
MT Code § 15-59-226 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 59. Cement Taxes|Part 2. Cement Dealers (Renumbered, Repealed, and Terminated)|15-59-226. Terminated

  15-59-226. Terminated. Sec. 39(4), Ch. 15, Sp. L. July 1992.   History: En. Sec. 14, Ch. 15, Sp. L. July 1992.
MT Code § 15-60-101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 60. Nursing Facility Utilization Fee|Part 1. General Provisions|15-60-101. Definitions

  15-60-101. (Temporary) Definitions. For purposes of this chapter, unless the context requires otherwise, the following definitions apply:   (1) (a) "Bed day" means each 24-hour period that a resident of a nursing facility is present in the facility and receiving skilled nursing care or intermediate nursing care or in which a bed is held for a resident while the resident is on temporary leave from the facility.   (b) The term includes all periods of 24 hours described in subsection (1)(a), regardless of the source of payment. The term also includes the day of a resident's admission to a nursing facility and the day of the resident's death, even though the resident is present for less than a 24-hour period on these days.   (2) "Calendar quarter" means the period of 3 consecutive months ending March 31, June 30, September 30, or December 31.   (3) "Department" means the department of revenue.   (4) "Nursing facility" or "facility" means a health care facility licensed by the department of public health and human services as a nursing facility to provide skilled nursing care or intermediate nursing care. The term includes:   (a) nursing facilities, whether they are:   (i) operated as nonprofit or for-profit facilities;   (ii) freestanding or part of another health care facility; or   (iii) publicly or privately operated; and   (b) the Montana mental health nursing care center provided for in 53-21-411.   (5) "Report" means the report of bed days required in 15-60-201.   (6) "Skilled nursing care" and "intermediate nursing care" have the same meaning as those terms are defined in 50-5-101.   (7) "Utilization fee" or "fee" means the fee required to be paid for each bed day in a nursing facility, as provided in 15-60-102. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)   History: En. Sec. 1, Ch. 746, L. 1991; amd. Sec. 1, Ch. 558, L. 1993; amd. Sec. 44, Ch. 418, L. 1995; amd. Sec. 49, Ch. 546, L. 1995; amd. Sec. 1, Ch. 532, L. 2003.
MT Code § 15-60-102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 60. Nursing Facility Utilization Fee|Part 1. General Provisions|15-60-102. Utilization fee for bed days in nursing facilities

  15-60-102. (Temporary) Utilization fee for bed days in nursing facilities. (1) A nursing facility in the state shall pay to the department a utilization fee for each bed day in the facility in the following amounts:   (a) the amount of $2.80, which must be applied to maintain the price-based average payment rate to nursing facilities at the fiscal year 2017 base amount;   (b) the amount of $5.50 to be used to maintain the price-based average payment rate to nursing facilities at the fiscal year 2017 base amount as provided in 15-60-211;   (c) in fiscal year 2018, an additional amount of $3 to be used to increase the price-based average payment rate to nursing facilities above the fiscal year 2017 base as provided in 15-60-211; and   (d) on and after July 1, 2018, an additional amount of $7 to be used to increase the price-based average payment rate to nursing facilities above the fiscal year 2017 base as provided in 15-60-211.   (2) The fees collected must be deposited as follows:   (a) the amounts collected as provided in subsection (1)(a), in the general fund; and   (b) the amounts collected as provided in subsections (1)(b) through (1)(d), in the account in the state special revenue fund as provided in 15-60-211.   (3) A nursing facility may not place a fee created in this section on a patient's bill. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)   History: En. Sec. 2, Ch. 746, L. 1991; amd. Sec. 2, Ch. 558, L. 1993; amd. Sec. 8, Ch. 509, L. 1995; amd. Sec. 1, Ch. 541, L. 2003; amd. Sec. 1, Ch. 523, L. 2005; amd. Sec. 1, Ch. 347, L. 2017.
MT Code § 15-60-103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 60. Nursing Facility Utilization Fee|Part 1. General Provisions|15-60-103. Relation to other taxes and fees

  15-60-103. (Temporary) Relation to other taxes and fees. The utilization fee imposed under 15-60-102 is in addition to any other taxes and fees required by law to be paid by nursing facilities. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)   History: En. Sec. 14, Ch. 746, L. 1991.
MT Code § 15-60-104 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 60. Nursing Facility Utilization Fee|Part 1. General Provisions|15-60-104. Rulemaking authority

  15-60-104. (Temporary) Rulemaking authority. The department of revenue may adopt rules necessary to implement and administer this chapter. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)   History: En. Sec. 15, Ch. 746, L. 1991.
MT Code § 15-60-201 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 60. Nursing Facility Utilization Fee|Part 2. Collection of Fee|15-60-201. Reporting and collection of fee

  15-60-201. (Temporary) Reporting and collection of fee. (1) A nursing facility shall report to the department of revenue, following the end of each calendar quarter, the number of bed days in the facility during the quarter. The report must be in the form prescribed by the department and is due on or before the last day of the month following the close of each calendar quarter. The report must be accompanied by a payment in an amount equal to the fee required to be paid under 15-60-102.   (2) The department of public health and human services shall provide the department at the end of each calendar quarter with a list of facilities as defined in 15-60-101(4). (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)   History: En. Sec. 3, Ch. 746, L. 1991; amd. Sec. 45, Ch. 418, L. 1995; amd. Sec. 50, Ch. 546, L. 1995.
MT Code § 15-60-202 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 60. Nursing Facility Utilization Fee|Part 2. Collection of Fee|15-60-202. Audit -- records

  15-60-202. (Temporary) Audit -- records. (1) The department of revenue may audit the records and other documents of any nursing facility to ensure that the proper utilization fee has been collected.   (2) The department may require the facility to provide records and other documentation, including books, ledgers, and registers, necessary for the department to verify the proper amount of the utilization fee paid.   (3) A facility shall maintain and make available for inspection by the department sufficient records and other documentation to demonstrate the number of bed days in the facility subject to the utilization fee. The facility shall maintain these records for a period of at least 5 years from the date the report is due. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)   History: En. Sec. 4, Ch. 746, L. 1991.
MT Code § 15-60-203 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 60. Nursing Facility Utilization Fee|Part 2. Collection of Fee|15-60-203. Periods of limitation

  15-60-203. (Temporary) Periods of limitation. (1) Except as otherwise provided in this section, a deficiency may not be assessed or collected with respect to the quarter for which a report is filed unless the notice of additional fees proposed to be assessed is mailed within 5 years from the date the report was filed. For the purposes of this section, a report filed before the last day prescribed for filing is considered filed on the last day. If, before the expiration of the period prescribed for assessment of the fee, the facility consents in writing to an assessment after the 5-year period, the fee may be assessed at any time prior to the expiration of the period agreed upon.   (2) A refund or credit may not be paid or allowed with respect to the year for which a report is filed after 5 years from the last day prescribed for filing the report or after 1 year from the date of the overpayment, whichever period expires later, unless before the expiration of the period, the facility files a claim or the department has determined the existence of the overpayment and has approved the refund or credit. If the facility has agreed in writing under the provisions of subsection (1) to extend the time within which the department may propose an additional assessment, the period within which a claim for refund or credit is filed or a credit or refund allowed in the event no claim is filed is automatically extended. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)   History: En. Sec. 5, Ch. 746, L. 1991.
MT Code § 15-60-204 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 60. Nursing Facility Utilization Fee|Part 2. Collection of Fee|15-60-204. Penalty and interest for delinquent fees -- waiver

  15-60-204. (Temporary) Penalty and interest for delinquent fees -- waiver. If the fee for any facility is not paid on or before the due date of the report as provided in 15-60-201(1), penalty and interest, as provided in 15-1-216, must be added to the fee. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)   History: En. Sec. 6, Ch. 746, L. 1991; amd. Sec. 43, Ch. 427, L. 1999.
MT Code § 15-60-205 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 60. Nursing Facility Utilization Fee|Part 2. Collection of Fee|15-60-205. Estimated fee on failure to file

  15-60-205. (Temporary) Estimated fee on failure to file. For the purpose of ascertaining the correctness of any report or for the purpose of making an estimate of bed day use of any facility where information has been obtained, the department may:   (1) examine or cause to have examined by any designated agent or representative any books, papers, records, or memoranda bearing upon the matters required to be included in the report;   (2) require the attendance of any officer or employee of the facility rendering the report or the attendance of any other person in the premises having relevant knowledge; and   (3) take testimony and require production of any other material for its information. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)   History: En. Sec. 7, Ch. 746, L. 1991; amd. Sec. 19, Ch. 746, L. 1991.
MT Code § 15-60-206 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 60. Nursing Facility Utilization Fee|Part 2. Collection of Fee|15-60-206. Deficiency assessment -- penalty and interest -- hearing

  15-60-206. (Temporary) Deficiency assessment -- penalty and interest -- hearing. (1) If the department determines that the amount of fees due is greater than the amount disclosed by the report, it shall mail to the facility a notice of the additional fees proposed to be assessed. Within 30 days after the mailing of the notice, the facility may file with the department a written protest against the proposed additional fees, setting forth the grounds upon which the protest is based, and may request in its protest an oral hearing or an opportunity to present additional evidence relating to its fees liability. If a protest is not filed, the amount of the additional fees proposed to be assessed becomes final upon the expiration of the 30-day period. If a protest is filed, the department shall reconsider the proposed assessment and, if the facility has requested, shall grant the facility an oral hearing. After consideration of the protest and the evidence presented at an oral hearing, the department's action upon the protest is final when it mails notice of its action to the facility.   (2) When a deficiency is determined and the fees become final, the department shall mail notice and demand to the facility for payment. Penalty and interest must be added to any deficiency assessment as provided in 15-1-216. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)   History: En. Sec. 8, Ch. 746, L. 1991; amd. Sec. 34, Ch. 594, L. 2005.
MT Code § 15-60-207 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 60. Nursing Facility Utilization Fee|Part 2. Collection of Fee|15-60-207. Closing agreements

  15-60-207. (Temporary) Closing agreements. (1) The director of the department or any person authorized in writing by the director is authorized to enter into an agreement with any facility relating to the liability of the facility in respect to the fees imposed by this chapter for any period.   (2) An agreement under this section is final and conclusive, and except upon a showing of fraud or malfeasance or misrepresentation of a material fact:   (a) the case may not be reopened as to matters agreed upon or the agreement modified by any officer, employee, or agent of this state; and   (b) in any suit, action, or proceeding under the agreement or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance with the agreement, the agreement may not be annulled, modified, set aside, or disregarded. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)   History: En. Sec. 9, Ch. 746, L. 1991; amd. Sec. 184, Ch. 56, L. 2009.