reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 25. Estimated Tax and Withholding › 15-30-2511. Voluntary state withholding from federal annuity -- agreement with federal government

15-30-2511. Voluntary state withholding from federal annuity -- agreement with federal government.
(1) The director of revenue shall enter into an agreement with the federal office of personnel management to allow voluntary state tax withholding from federal annuity payments as provided in 5 U.S.C. 8345.
(2) The department of revenue may adopt administrative rules necessary to implement the federal agreement entered into under subsection (1) and to comply with federal laws and regulations for voluntary withholding from federal annuity payments.
History: En. Sec. 1, Ch. 243, L. 1993; Sec. 15-30-215, MCA 2007; redes. 15-30-2511 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 25. Estimated Tax and Withholding › 15-30-2513. Withholding from compensation -- exception

15-30-2513. (Effective January 1, 2024) Withholding from compensation -- exception.
(1) No amount is required to be deducted or retained from compensation paid to a nonresident for employment duties performed in this state if the compensation is excluded from Montana source income pursuant to 15-30-2106, without regard to 15-30-2106(1)(a). The number of days a nonresident employee is present in this state for purposes of 15-30-2106(1)(b) includes all days the nonresident employee is present and performing employment duties in this state on behalf of the employer or any subsidiary, division, agent, or contractor of the employer.
(2) An employer that has erroneously applied the exception provided by this section solely as a result of miscalculating the number of days a nonresident employee is present in this state to perform employment duties is not subject to penalties imposed under 15-30-2503 and 15-30-2509 if:
(a) the employer relied on a regularly maintained time and attendance system that:
(i) requires the employee to record, on a contemporaneous basis, the employee's work location each day the employee is present in a state other than:
(A) the state of residence; or
(B) where services are considered performed for purposes of unemployment insurance benefits, as provided in Title 39, chapter 51; and
(ii) is used by the employer to allocate the employee's wages between all taxing jurisdictions where the employee performs duties;
(b) the employer does not maintain a time and attendance system described in subsection (2)(a) and relied on employee travel records that the employer requires the employee to maintain and record on a regular and contemporaneous basis; or
(c) the employer does not maintain a time and attendance system described in subsection (2)(a), or require the maintenance of employee records described in subsection (2)(b), and relied on travel expense reimbursement records that the employer requires the employee to submit on a regular and contemporaneous basis.
(3) This section establishes an exception to withholding and deduction requirements and has no application to the imposition of this state's jurisdiction to impose a tax under this chapter or any other tax on any taxpayer.
History: En. Sec. 2, Ch. 563, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 25. Estimated Tax and Withholding › 15-30-2521. Policy and purpose

15-30-2521. Policy and purpose.
(1) It is the policy and intent of the legislature that lottery proceeds received by a person who redeems a ticket or chance to win a prize on a ticket or chance purchased in Montana under the provisions of Title 23, chapter 7, is Montana source income, notwithstanding the residence of the person or entity that redeems the ticket. This policy statement affirms that the legislature has always considered lottery proceeds to be Montana source income.
(2) The purpose of 15-30-2522 is to ensure that lottery proceeds that are Montana source income are subject to the withholding tax under the individual income tax laws of the state.
History: En. Sec. 1, Ch. 488, L. 1993; Sec. 15-30-246, MCA 2007; redes. 15-30-2521 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 25. Estimated Tax and Withholding › 15-30-2522. Withholding of lottery winnings

15-30-2522. Withholding of lottery winnings.
(1) When making any payment of winnings that are subject to withholding, the state lottery and sports wagering commission, created under Title 23, chapter 7, part 2, shall deduct and withhold from the payment a tax in an amount equal to the highest marginal rate tax in effect under 15-30-2103.
(2) For the purposes of this section, the phrase "winnings that are subject to withholding" means the proceeds in excess of $5,000 won from a lottery game operated pursuant to Title 23, chapter 7.
(3) Every person who receives a payment of winnings that are subject to withholding shall furnish the state lottery and sports wagering commission with a signed statement containing the name, address, and taxpayer identification number of the recipient and of every person entitled to any portion of the payment. The signed statement must be treated as a statement under oath or equivalent affirmation for the purposes of 45-7-202, relating to the criminal offense of false swearing.
History: En. Sec. 2, Ch. 488, L. 1993; Sec. 15-30-247, MCA 2007; redes. 15-30-2522 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 1, Ch. 340, L. 2011; amd. Sec. 4, Ch. 701, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 25. Estimated Tax and Withholding › 15-30-2523. Determination of employer status

15-30-2523. Determination of employer status.
A final determination by either the department of labor and industry or the workers' compensation court that an employer-employee relationship existed between the taxpayer and certain individuals subjecting the taxpayer to the requirements of this chapter is not subject to any further administrative or judicial challenge in any proceeding before or with the department of revenue concerning a determination of the proper amount of state income tax withholding.
History: En. Sec. 4, Ch. 529, L. 1995; amd. Sec. 4, Ch. 184, L. 1999; amd. Sec. 1, Ch. 442, L. 1999; amd. Sec. 8, Ch. 67, L. 2005; Sec. 15-30-248, MCA 2007; redes. 15-30-2523 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 25. Estimated Tax and Withholding › 15-30-2531. Credits and refunds -- period of limitations

15-30-2531. Credits and refunds -- period of limitations.
(1) If the department determines by examination of an employer's account, or upon claim filed by an employer, that the employer has overpaid the amount of tax, penalty, or interest, the amount of the overpayment may be refunded to the employer or applied to current or future obligations of any tax, penalty, or interest for any tax contained in this title at the discretion of the taxpayer.
(2) A credit or refund may be allowed only if the claim is filed or the determination is made within 3 years of the due date prescribed for filing a report or 1 year from the date of the notification of the overpayment by the department.
(3) The department shall notify the employer of the overpayment and the credit or refund options available to the employer. A credit must be applied to the employer account unless directed otherwise by the employer.
(4) If a claim is disallowed, the department shall notify the employer. The decision disallowing the claim is subject to review as provided in 15-1-211.
(5) Interest is:
(a) allowed on an overpayment at the same rate as charged for late tax payments under this part;
(b) payable from the due date of the payment or the date overpayment was verified, whichever is later;
(c) not payable if the overpayment is applied to current or future obligations with the department.
(6) Interest is not allowed if the overpayment is refunded within 45 days from the date the employer directs the department to refund the overpayment.
(7) If additional information is required to verify the amount of the overpayment, the 45-day period in subsection (6) does not begin until the information is provided.
History: En. Sec. 4, Ch. 491, L. 1997; Sec. 15-30-255, MCA 2007; redes. 15-30-2531 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 7, Ch. 308, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 25. Estimated Tax and Withholding › 15-30-2536. Short title

15-30-2536. Short title.
Sections 15-30-2536 through 15-30-2547 may be cited as the "Mineral Royalty Backup Withholding Act".
History: En. Sec. 1, Ch. 468, L. 2007; Sec. 15-30-261, MCA 2007; redes. 15-30-2536 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 25. Estimated Tax and Withholding › 15-30-2537. Definitions

15-30-2537. Definitions.
As used in 15-30-2536 through 15-30-2547, the following definitions apply:
(1) "Mineral" has the meaning provided in 15-38-103.
(2) "Publicly traded partnership" means a publicly traded partnership, as defined in section 7704 of the Internal Revenue Code, 26 U.S.C. 7704, that is not treated as a corporation.
(3) "Remitter" means an individual, entity, or trust that makes royalty payments to royalty owners.
(4) "Royalty owner" means a person or entity entitled to receive periodic payments for a nonworking interest in the production of oil or gas or in the severance of other minerals from the mineral estate.
History: En. Sec. 2, Ch. 468, L. 2007; Sec. 15-30-262, MCA 2007; redes. 15-30-2537 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 25. Estimated Tax and Withholding › 15-30-2538. Withholding required on mineral royalty payments

15-30-2538. Withholding required on mineral royalty payments.
Except as provided in 15-30-2539, each remitter shall withhold from each royalty payment made to a royalty owner an amount equal to 6% of the net amount payable to the royalty owner.
History: En. Sec. 3, Ch. 468, L. 2007; Sec. 15-30-263, MCA 2007; redes. 15-30-2538 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 25. Estimated Tax and Withholding › 15-30-2541. Royalty withholding tax remittance schedule -- alternative schedules and methods -- records

15-30-2541. Royalty withholding tax remittance schedule -- alternative schedules and methods -- records.
(1) Except as provided in subsection (2), each remitter is required to file a quarterly return, on a form prescribed by the department, and remit to the department the amount of tax withheld on royalty payments according to the following schedule:
(a) for royalty payments made during January, February, and March of each calendar year, the amount withheld is due on or before April 30 of the year;
(b) for royalty payments made during April, May, and June of each calendar year, the amount withheld is due on or before July 31 of the year;
(c) for royalty payments made during July, August, and September of each calendar year, the amount withheld is due on or before October 31 of the year; and
(d) for royalty payments made during October, November, and December of each calendar year, the amount withheld is due on or before January 31 of the following year.
(2) A remitter may request an alternative remittance schedule other than the schedule required by subsection (1). The department may consider situations, such as administrative and taxpayer convenience and frequency of royalty payments, in determining whether to approve an alternative remittance schedule.
(3) A remitter may elect to remit and file mineral backup withholding electronically in any format established and approved by the department if the remitter obtains prior approval from the department before remitting the tax by electronic funds transfer.
(4) If a remitter remits withholding taxes electronically, the remittance is considered timely if made within 5 days after the due date of the payment.
(5) If the department has reason to believe that collection of the amount of any tax withheld is in jeopardy, it may proceed as provided under 15-1-703.
(6) Each remitter shall keep accurate royalty payment and withholding records containing the information that the department may prescribe by rule. Those records must be open to inspection and audit and may be copied by the department or its authorized representative at any reasonable time and as often as may be necessary. A remitter that maintains its records outside of Montana shall furnish copies of those records to the department at the remitter's expense.
History: En. Sec. 6, Ch. 468, L. 2007; Sec. 15-30-266, MCA 2007; redes. 15-30-2541 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 25. Estimated Tax and Withholding › 15-30-2542. Amount of royalty payment withheld considered taxes collected

15-30-2542. Amount of royalty payment withheld considered taxes collected.
The amounts deducted and withheld from royalty payments are considered taxes collected under the provisions of 15-30-2536 through 15-30-2547. A royalty owner does not have a right of action against the remitter for any amount deducted and withheld from the royalty owner's royalty and paid to the state in compliance or intended compliance with 15-30-2536 through 15-30-2547. The amounts deducted and withheld and paid to the state in compliance or intended compliance with 15-30-2536 through 15-30-2547 are not subject to the provisions of 82-10-103.
History: En. Sec. 7, Ch. 468, L. 2007; Sec. 15-30-267, MCA 2007; redes. 15-30-2542 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 25. Estimated Tax and Withholding › 15-30-2543. Annual withholding statement to royalty owner

15-30-2543. Annual withholding statement to royalty owner.
Before January 31 of each year, each remitter shall furnish to each royalty owner a statement, on a form prescribed by the department, showing the total royalties paid by the remitter to the royalty owner during the preceding calendar year and showing the amount of the tax deducted and withheld from the royalty payments. The royalty owner shall file a duplicate of the statement with the royalty owner's state income tax return.
History: En. Sec. 8, Ch. 468, L. 2007; Sec. 15-30-268, MCA 2007; redes. 15-30-2543 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 25. Estimated Tax and Withholding › 15-30-2544. Remitter to furnish annual statement to department

15-30-2544. Remitter to furnish annual statement to department.
(1) On or before January 31 of each year, each remitter shall file with the department a royalty and tax statement, on a form provided by the department, that shows the total royalties paid to each royalty owner subject to withholding during the preceding calendar year or any portion of the preceding calendar year and the total amount of the tax deducted and withheld from the royalty payments under the provisions of 15-30-2536 through 15-30-2547 for the same period.
(2) The annual statement filed by a remitter under this section complies with the requirements of 15-30-2616 relating to the duties of information agents. An additional information return is not required with respect to the royalty payments.
(3) The department shall make the forms described in 15-30-2541 and this section available no later than November 15, 2007.
History: En. Sec. 9, Ch. 468, L. 2007; Sec. 15-30-269, MCA 2007; redes. 15-30-2544 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 3, Ch. 21, L. 2017.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 25. Estimated Tax and Withholding › 15-30-2545. Withheld taxes held in trust for state

15-30-2545. Withheld taxes held in trust for state.
Each remitter that deducts and withholds the amounts under the provisions of 15-30-2536 through 15-30-2547 shall hold the amounts in trust for the state.
History: En. Sec. 10, Ch. 468, L. 2007; Sec. 15-30-270, MCA 2007; redes. 15-30-2545 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 25. Estimated Tax and Withholding › 15-30-2546. Violations by remitter -- penalties -- interest -- remedies -- waivers -- rulemaking

15-30-2546. Violations by remitter -- penalties -- interest -- remedies -- waivers -- rulemaking.
(1) The department shall, as provided in 15-1-216, add penalty and interest to the amount of all delinquent withholding taxes.
(2) In addition to the penalties imposed by 15-1-216, a remitter that fails to furnish the royalty and tax statement required by 15-30-2544 is subject to a penalty of $150 for each failure, with a minimum of $1,000.
(a) If the department has not previously imposed a penalty authorized by this section on the remitter, the penalty must be waived if the royalty and tax statement is furnished within 30 days of the department's notice that the statement is delinquent.
(b) If the department has previously imposed a penalty authorized by this section on the remitter, the penalty may only be waived if the remitter:
(i) submits the royalty and tax statement within 15 calendar days of the due date of the royalty and tax statement; or
(ii) demonstrates there is reasonable cause for the failure to furnish the required royalty and tax statement.
(c) Penalties imposed by the department for failing to timely file a royalty and tax statement occurring before May 22, 2023, are not relevant when making a determination under subsections (2)(a) and (2)(b).
(d) The department is authorized to adopt rules to administer and enforce the provisions of this section.
(3) All remedies available to the state for the administration, enforcement, and collection of income taxes are available and apply to the tax required to be deducted and withheld under the provisions of 15-30-2536 through 15-30-2547 unless otherwise specifically provided for in this part.
History: En. Sec. 11, Ch. 468, L. 2007; Sec. 15-30-271, MCA 2007; redes. 15-30-2546 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 2, Ch. 753, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 25. Estimated Tax and Withholding › 15-30-2547. Rulemaking authority

15-30-2547. Rulemaking authority.
The department shall adopt rules that may be necessary to administer and enforce the provisions of 15-30-2536 through 15-30-2547.
History: En. Sec. 12, Ch. 468, L. 2007; Sec. 15-30-272, MCA 2007; redes. 15-30-2547 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 26. Collection and Administration › 15-30-2601. Tax as personal debt

15-30-2601. Tax as personal debt.
Every tax imposed by this chapter and all increases, interest, and penalties thereon shall be from the time they are due and payable a personal debt from the person or fiduciary liable to pay the same to the state.
History: En. Sec. 4, Ch. 181, L. 1933; re-en. Sec. 2295.4, R.C.M. 1935; R.C.M. 1947, 84-4904; Sec. 15-30-141, MCA 2007; redes. 15-30-2601 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 26. Collection and Administration › 15-30-2603. Return of fiduciary

15-30-2603. Return of fiduciary.
Every fiduciary, except receivers appointed by authority of law in possession of only part of the property of a taxpayer, shall make a return for the individual or estate or trust from whom the fiduciary acts. Fiduciaries required to make returns under this section are subject to all the provisions of this chapter that apply to taxpayers.
History: En. Sec. 17, Ch. 181, L. 1933; re-en. Sec. 2295.17, R.C.M. 1935; amd. Sec. 10, Ch. 260, L. 1955; R.C.M. 1947, 84-4917; amd. Sec. 165, Ch. 56, L. 2009; Sec. 15-30-143, MCA 2007; redes. 15-30-2603 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 26. Collection and Administration › 15-30-2604. Time for filing -- extensions of time

15-30-2604. Time for filing -- extensions of time.
(1) (a) Except as provided in subsection (1)(b), a return must be made to the department on or before the 15th day of the 4th month following the close of the taxpayer's fiscal year, or if the return is made on the basis of the calendar year, then the return must be made on or before April 15 following the close of the calendar year.
(b) (i) If the due date of the return falls on a holiday that defers a filing date as recognized by the internal revenue service and that is not observed in Montana, the return may be made on the first business day after the holiday.
(ii) The department may extend filing dates and defer or waive interest, penalties, and other effects of late filing for a period not exceeding 1 year for taxpayers affected by a federally declared disaster or a terroristic or military action recognized for federal tax purposes under 26 U.S.C. 7508A.
(2) The return must set forth those facts that the department considers necessary for the proper enforcement of this chapter. An affidavit or affirmation must be attached to the return from the persons making the return verifying that the statements contained in the return are true. Blank forms of return must be furnished by the department upon application, but failure to secure the form does not relieve the taxpayer of the obligation to make a return required under this chapter. A taxpayer liable for a tax under this chapter shall pay a minimum tax of $1.
(3) (a) A taxpayer is allowed an automatic extension of time for filing the taxpayer's return of up to 6 months following the date prescribed for filing of the tax return.
(b) The tax, penalty, and interest due must be paid when the return is filed. Penalty and interest must be added to the tax due as provided in 15-1-216.
(4) The department may grant an additional extension of time for the filing of a return whenever in its judgment good cause exists.
(5) The extension of time for filing a return is not an extension of time for the payment of taxes.
History: En. Sec. 29, Ch. 181, L. 1933; re-en. Sec. 2295.19, R.C.M. 1935; amd. Sec. 1, Ch. 105, L. 1935; amd. Sec. 172, Ch. 516, L. 1973; amd. Sec; 1, Ch. 340, L. 1975; R.C.M. 1947, 84-4919; amd. Sec. 1, Ch. 169, L. 1981; amd. Sec. 1, Ch. 796, L. 1991; amd. Sec. 1, Ch. 560, L. 1995; amd. Sec. 1, Ch. 26, L. 1999; Sec. 15-30-144, MCA 2007; redes. 15-30-2604 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 5, Ch. 470, L. 2009; amd. Sec. 3, Ch. 269, L. 2011; amd. Sec. 2, Ch. 381, L. 2011; amd. Sec. 7, Ch. 123, L. 2013; amd. Sec. 8, Ch. 308, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 26. Collection and Administration › 15-30-2605. Revision of return by department -- statute of limitations -- examination of records and persons

15-30-2605. Revision of return by department -- statute of limitations -- examination of records and persons.
(1) If, in the opinion of the department, any return of a taxpayer is in any essential respect incorrect, it may revise the return.
(2) If a taxpayer does not file a return as required under this chapter, including a federal adjustments report required under 15-30-3403 or 15-30-3404, the department may, at any time, audit the taxpayer or estimate the Montana taxable income of the taxpayer from any information in its possession and, based upon the audit or estimate, assess the taxpayer for the taxes, penalties, and interest due the state.
(3) Except as provided in subsections (2) and (4), the amount of tax due under any return may be determined by the department within 3 years after the return was filed, regardless of whether the return was filed on or after the last day prescribed for filing. For the purposes of 15-30-2607 and this section, a tax return due under this chapter and filed before the last day prescribed by law or rule is considered to be filed on the last day prescribed for filing.
(4) If a taxpayer, with intent to evade the tax, purposely or knowingly files a false or fraudulent return, including a federal adjustments report required under 15-30-3403 or 15-30-3404, that violates a provision of this chapter, the amount of tax due may be determined at any time after the return is filed and the tax may be collected at any time after it becomes due.
(5) The department, for the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of Montana taxable income of any person where information has been obtained, may also examine or cause to have examined by any agent or representative designated by it for that purpose any books, papers, or records of memoranda bearing upon the matters required to be included in the return and may require the attendance of the person rendering the return or any officer or employee of the person or the attendance of any person having knowledge in the premises and may take testimony and require proof material for its information, with power to administer oaths to the person or persons.
History: En. Sec. 20, Ch. 181, L. 1933; re-en. Sec. 2295.20, R.C.M. 1935; amd. Sec. 1, Ch. 103, L. 1955; amd. Sec. 173, Ch. 516, L. 1973; R.C.M. 1947, 84-4920; amd. Sec. 2, Ch. 648, L. 1979; amd. Sec. 1, Ch. 520, L. 1993; Sec. 15-30-145, MCA 2007; redes. 15-30-2605 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 9, Ch. 308, L. 2015; amd. Sec. 9, Ch. 108, L. 2021; amd. Sec. 21, Ch. 503, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 26. Collection and Administration › 15-30-2606. Tolling of statute of limitations -- consent to extend time to assess tax

15-30-2606. Tolling of statute of limitations -- consent to extend time to assess tax.
(1) The running of the statute of limitations provided for under 15-30-2605 must be suspended during any period that the federal statute of limitations for collection of federal income tax has been suspended by written agreement signed by the taxpayer or when the taxpayer has instituted an action that has the effect of suspending the running of the federal statute of limitations and for 1 additional year. If the taxpayer fails to file an amended Montana return as required by 15-30-2619 or a federal adjustments report required under 15-30-3403 or 15-30-3404, the statute of limitations does not apply until 3 years from the final determination date or the date the amended federal return was filed. If the taxpayer omits from federal gross income, as defined and described in section 61 of the Internal Revenue Code, 26 U.S.C. 61, an amount properly includable as federal gross income and the amount is in excess of 25% of the amount of adjusted gross income stated in the return, the statute of limitations does not apply for 2 additional years from the time specified in 15-30-2605.
(2) When, before the expiration of the period prescribed for assessment of the tax, the taxpayer consents in writing to an assessment after the time, the tax may be assessed at any time prior to the expiration of the agreed-on period. If the taxpayer has agreed in writing to extend the time within which the department may propose an additional assessment, the period within which a claim for a refund or credit may be filed or a refund or credit allowed in the event a claim is not filed is automatically extended.
History: En. Sec. 2, Ch. 103, L. 1955; amd. Sec. 1, Ch. 61, L. 1967; R.C.M; 1947, 84-4920.1; Sec. 15-30-146, MCA 2007; redes. 15-30-2606 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 6, Ch. 470, L. 2009; amd. Sec. 10, Ch. 308, L. 2015; amd. Sec. 10, Ch. 108, L. 2021; amd. Sec. 22, Ch. 503, L. 2021; amd. Sec. 1, Ch. 313, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 26. Collection and Administration › 15-30-2607. Application for revision -- appeal

15-30-2607. Application for revision -- appeal.
An application for revision may be filed with the department by a taxpayer within 3 years from the last day prescribed for filing the return as provided in 15-30-2605(3), regardless of whether the return was filed on or after the last day prescribed for filing. If the department has revised a return pursuant to 15-30-2605(3), the taxpayer may revise the same return until the liability for that tax year is finally determined. If the taxpayer is not satisfied with the action taken by the department, the taxpayer may appeal to the Montana tax appeal board.
History: En. Sec. 22, Ch. 181, L. 1933; re-en. Sec. 2295.22, R.C.M. 1935; amd. Sec. 1, Ch. 58, L. 1955; amd. Sec. 2, Ch. 201, L. 1963; amd. Sec. 102, Ch. 405, L. 1973; amd. Sec. 174, Ch. 516, L. 1973; R.C.M. 1947, 84-4922; amd. Sec. 2, Ch. 520, L. 1993; Sec. 15-30-147, MCA 2007; redes. 15-30-2607 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 11, Ch. 308, L. 2015; amd. Sec. 39, Ch. 142, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 26. Collection and Administration › 15-30-2608. Judicial review

15-30-2608. Judicial review.
(1) The determination of the Montana tax appeal board may be reviewed in the district court for Lewis and Clark County or the county in which the taxpayer resides or in which the taxpayer's principal office or place of business is located by a complaint filed by the taxpayer or the department within 60 days after the receipt of notice of the determination. Proceedings for review must be otherwise as specified under the Montana Administrative Procedure Act.
(2) The remedies provided by this chapter for the collection of the tax must be stayed, and an assessment, distraint, or proceedings in court for collection of the taxes may not be made, begun, or prosecuted until 90 days after the court action is finally determined. From any determination of the court, an appeal to the supreme court may be taken by either party.
History: En. Sec. 1, Ch. 212, L. 1957; amd. Sec. 103, Ch. 405, L. 1973; amd. Sec. 6, Ch. 155, L. 1977; R.C.M. 1947, 84-4923.1; amd. Sec. 8, Ch. 811, L. 1991; amd. Sec. 1, Ch. 214, L. 1993; Sec. 15-30-148, MCA 2007; redes. 15-30-2608 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 40, Ch. 142, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 26. Collection and Administration › 15-30-2616. Information agents' duties

15-30-2616. Information agents' duties.
(1) Each information agent shall make a return to the department of complete information concerning the following distributions made for any individual during the tax year upon which withholding tax has not been deducted:
(a) sums in excess of $10 distributed as dividends, interest as defined in section 6049 of the Internal Revenue Code, 26 U.S.C. 6049, royalties, and payments made under a retirement plan covering an owner-employee as defined in section 401(c)(3) of the Internal Revenue Code, 26 U.S.C. 401(c)(3);
(b) all interest income in excess of $10 from obligations of another state and a county, municipality, district, or other political subdivision of that state;
(c) interest, other than that specified in subsections (1)(a) and (1)(b), rents, salaries, wages, prizes, awards, annuities, pensions, and other fixed or determinable gains, profits, and income in excess of $600, except interest coupons payable to the bearer; and
(d) proceeds from real estate transactions that are required to be reported under rules or regulations of the United States department of the treasury.
(2) The return must be made under the rules adopted by the department and in the form and manner prescribed by the department. For ease of reporting, the form must be as nearly identical to the comparable federal form as possible.
History: En. Sec. 13, Ch. 181, L. 1933; re-en. Sec. 2295.13, R.C.M. 1935; amd. Sec. 7, Ch. 260, L. 1955; amd. Sec. 1, Ch. 205, L. 1967; amd. Sec; 170, Ch. 516, L. 1973; R.C.M. 1947, 84-4913; amd. Sec. 5, Ch. 289, L. 1989; amd. Sec. 1, Ch. 89, L. 1991; amd. Sec. 1, Ch. 461, L. 2001; amd. Sec. 28, Ch. 114, L. 2003; amd. Sec. 1, Ch. 24, L. 2009; Sec. 15-30-301, MCA 2007; redes. 15-30-2616 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 26. Collection and Administration › 15-30-2617. Oaths administered by director of revenue and designated employees

15-30-2617. Oaths administered by director of revenue and designated employees.
The director and each employee designated by the director may administer an oath to any person or take the acknowledgment of any person in respect to any report or return required by or pursuant to this chapter or by the rules of the department.
History: En. Sec. 21, Ch. 181, L. 1933; re-en. Sec. 2295.21, R.C.M. 1935; amd. Sec. 101(a), Ch. 405, L. 1973; R.C.M. 1947, 84-4921; amd. Sec. 170, Ch. 56, L. 2009; Sec. 15-30-302, MCA 2007; redes. 15-30-2617 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 26. Collection and Administration › 15-30-2619. Furnishing copy of federal return -- copy of share of income, credit, and deductions schedule -- copies of federal corrections -- filing amended return required

15-30-2619. Furnishing copy of federal return -- copy of share of income, credit, and deductions schedule -- copies of federal corrections -- filing amended return required.
Each taxpayer shall, upon request of the department, furnish a copy of the return for the corresponding year that the taxpayer has filed or may file with the federal government, showing the taxpayer's net income and how obtained and the several sources from which derived. Except as provided for in 15-30-3403 or 15-30-3404, if the amount of a taxpayer's taxable income is changed or corrected by the United States internal revenue service or other competent authority, the taxpayer shall file an amended Montana return with the department within 180 days after the final determination date. Except as provided for in 15-30-3403 or 15-30-3404, if a taxpayer files an amended federal income tax return changing or correcting the taxpayer's federal taxable income for a tax year, the taxpayer shall also file an amended Montana return with the department within 180 days after filing an amended federal income tax return. The department shall supply all necessary forms and shall, upon the request of the taxpayer, return all forms to the taxpayer after they have been examined by the department.
History: En. 84-4938 by Sec. 11, Ch. 260, L. 1955; amd. Sec. 2, Ch. 61, L. 1967; amd. Sec. 182, Ch. 516, L. 1973; R.C.M. 1947, 84-4938; amd. Sec. 1, Ch. 172, L. 1995; amd. Sec. 2, Ch. 68, L. 1999; amd. Sec. 5, Ch. 184, L. 1999; Sec. 15-30-304, MCA 2007; redes. 15-30-2619 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 12, Ch. 108, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 26. Collection and Administration › 15-30-2620. Department rules -- conformance with Internal Revenue Code

15-30-2620. Department rules -- conformance with Internal Revenue Code.
(1) The department may adopt rules and may require facts and information to be reported as it considers necessary to enforce the provisions of this chapter.
(2) If a term is not defined in this chapter, the term has the same meaning as it does when used in a comparable context in the Internal Revenue Code.
History: En. Sec. 29, Ch. 181, L. 1933; re-en. Sec. 2295.29, R.C.M. 1935; amd. Sec. 179, Ch. 516, L. 1973; R.C.M. 1947, 84-4930; amd. Sec. 1, Ch. 222, L. 2007; Sec. 15-30-305, MCA 2007; redes. 15-30-2620 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 26. Collection and Administration › 15-30-2621. Agreements with contiguous states

15-30-2621. Agreements with contiguous states.
The department of revenue may, in its discretion, enter into reciprocal agreements with the taxing authorities of states contiguous to the state of Montana which tax the income of Montana residents earned in that state to provide that the tax imposed by this chapter on income derived by persons who are nonresidents of this state is not payable when such other state or states agree to grant similar treatment to residents of Montana.
History: En. 84-708.1 by Sec. 53, Ch. 405, L. 1973; amd. Sec. 1, Ch. 134, L. 1975; amd. Sec. 1, Ch. 381, L. 1975; amd. Sec. 1, Ch. 465, L. 1975; amd; Sec. 9, Ch. 98, L. 1977; amd. Sec. 53, Ch. 566, L. 1977; R.C.M. 1947, 84-708.1(18); Sec. 15-30-306, MCA 2007; redes. 15-30-2621 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 26. Collection and Administration › 15-30-2622. Closing agreements

15-30-2622. Closing agreements.
(1) The director of revenue or any person authorized in writing by the director is authorized to enter into an agreement with any person relating to the liability of the person in respect to the tax imposed by this chapter for any tax period.
(2) An agreement described in subsection (1) 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.
History: En. 84-4959 by Sec. 2, Ch. 353, L. 1977; R.C.M. 1947, 84-4959; amd. Sec. 171, Ch. 56, L. 2009; Sec. 15-30-307, MCA 2007; redes. 15-30-2622 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 26. Collection and Administration › 15-30-2629. Authority to collect tax -- offset -- hearing

15-30-2629. Authority to collect tax -- offset -- hearing.
(1) The department shall collect taxes that are delinquent as determined under this chapter.
(2) To collect delinquent taxes after the time for appeal has expired, the department may direct the offset of tax refunds or other funds due the taxpayer from the state, except wages subject to the provisions of 25-13-614 and retirement benefits.
(3) As provided in 15-1-705, the taxpayer has the right to a hearing on the tax liability prior to any offset by the department.
(4) The department may file a claim for state funds on behalf of the taxpayer if a claim is required before funds are available for offset.
(5) The department shall provide the taxpayer with notice of the uniform dispute review available under 15-1-211 for disputing the offset of funds for collection of delinquent taxes. A request for hearing must be made within 30 days of the date of the notice.
History: En. Sec. 1, Ch. 160, L. 1985; Sec. 15-30-310, MCA 2007; redes. 15-30-2629 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 1, Ch. 72, L. 2017.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 26. Collection and Administration › 15-30-2630. Warrant for distraint

15-30-2630. Warrant for distraint.
If any tax imposed by this chapter or any portion of such tax is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7.
History: En. Sec. 26, Ch. 181, L. 1933; re-en. Sec. 2295.26, R.C.M. 1935; amd. Sec. 1, Ch. 172, L. 1947; amd. Sec. 176, Ch. 516, L. 1973; R.C.M. 1947, 84-4928; amd. Sec. 1, Ch. 167, L. 1979; amd. Sec. 12, Ch. 439, L. 1981; amd. Sec. 1, Ch. 570, L. 1981; Sec. 15-30-311, MCA 2007; redes. 15-30-2630 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 26. Collection and Administration › 15-30-2631. Jeopardy assessments

15-30-2631. Jeopardy assessments.
(1) If the department finds that the assessment or collection of the tax or a deficiency for any taxable year will be jeopardized in whole or in part by delay, it may mail or issue notice of its findings to the taxpayer, together with a demand for immediate payment of the tax or deficiency declared to be in jeopardy, including penalty and accrued interest. In the case of a tax for a current period, the department may declare the taxable period of the taxpayer immediately terminated and shall mail or issue notice of its findings to the taxpayer, together with a demand for immediate payment of the tax based on the period declared terminated.
(2) A jeopardy assessment is immediately due and payable, and proceedings for collection may be commenced at once, including the issuance of a warrant for distraint as provided in Title 15, chapter 1, part 7.
History: En. 84-4928.1 by Sec. 2, Ch. 212, L. 1967; amd. Sec. 177, Ch; 516, L. 1973; R.C.M. 1947, 84-4928.1; amd. Sec. 13, Ch. 439, L. 1981; Sec. 15-30-312, MCA 2007; redes. 15-30-2631 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 26. Collection and Administration › 15-30-2632. Deferment of taxes for person in military service -- filing of return

15-30-2632. Deferment of taxes for person in military service -- filing of return.
(1) The collection of the tax imposed by 15-30-2103 from a person in the military service, as defined by section 511 of the Servicemembers Civil Relief Act, 50 App. U.S.C. 511, as amended, whether due prior to or during the person's period of military service, must be deferred for not more than 180 days after the termination of the person's period of military service if the person's ability to pay the tax is materially impaired by reason of military service.
(2) Interest and penalty on any amount of tax that is deferred for any period under 15-30-2633 or this section may not accrue for the period of deferment by reason of nonpayment. The running of any statute of limitations against the payment of the tax by any lawful means must be suspended for the period of military service of any person for whom the collection of the tax is deferred under this section and for an additional period of 1 year beginning with the day following the period of military service.
(3) In accordance with the provisions of section 7508 of the Internal Revenue Code, 26 U.S.C. 7508, the individual income tax return of a person serving in a combat zone or participating in a contingency operation and of the person's spouse is due on or before 180 days after the time of disregarded service plus the disregarded period of qualified hospitalization attributable to an injury suffered while serving in the combat zone or contingency operation.
History: En. Sec. 1, Ch. 181, L. 1943; amd. Sec. 5, Ch. 34, L. 1977; R.C.M; 1947, 84-4926; amd. Sec. 1, Ch. 30, L. 2005; amd. Sec. 10, Ch. 44, L. 2007; Sec. 15-30-313, MCA 2007; redes. 15-30-2632 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 26. Collection and Administration › 15-30-2633. Stay of enforcement against military personnel

15-30-2633. Stay of enforcement against military personnel.
(1) A person described in 15-30-2632 may, during the person's period of military service or within 6 months thereafter, apply to a court for relief in respect of any tax obligation or any tax liability incurred by the person prior to the person's period of military service or in respect of any tax obligation or liability, whether falling due prior to or during the person's period of military service. Any district court of the state after appropriate notice and hearing, unless in its opinion the ability of the applicant to comply with the terms of the obligation or liability or to pay the tax or assessment has not been materially affected by reason of the person's military service, may grant a stay of enforcement during the applicant's period of military service and from the date of termination of the period of military service or from the date of application, if made after the service, for a period of time equal to the period of military service of the applicant or any part of that period. The stay is subject to payment of the balance of principal and accumulated interest due and unpaid at the date of termination of the period of military service or from the date of application, as the case may be, in equal periodic installments during the extended period at the rate of interest that may be prescribed for the tax obligation or tax liability or assessment if paid when due and subject to other terms that may be just.
(2) When a court has granted a stay as provided in this section, a fine or penalty may not accrue during the period the terms and conditions of the stay are complied with by reason of the failure to comply with the terms or conditions of the tax obligation, tax liability, or assessment in respect of which the stay was granted.
History: En. Sec. 2, Ch. 181, L. 1943; R.C.M. 1947, 84-4927; amd. Sec. 172, Ch. 56, L. 2009; Sec. 15-30-314, MCA 2007; redes. 15-30-2633 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 26. Collection and Administration › 15-30-2634. Failure to file return or report -- order to show cause -- action by department

15-30-2634. Failure to file return or report -- order to show cause -- action by department.
(1) Whenever a taxpayer fails to file a return or report within 90 days after the due date and refuses to file the return or report within 60 days after written notification or demand from the department, the department may file a petition in the district court for an order to show cause.
(2) The written notification or demand:
(a) shall recite the facts and circumstances showing the failure of the taxpayer to file the return or report;
(b) must be sent by certified mail to the address of the taxpayer as shown on the records of the department and to any other address of the taxpayer known to the department; and
(c) shall inform the taxpayer that upon failure to receive the return or report within 60 days from the date of the notification or demand the department will seek an order to show cause in district court.
(3) A petition filed under the authority of subsection (1) must be verified and shall set forth in detail the facts and circumstances showing the failure of the taxpayer to file the return or report and the response, if any, of the taxpayer to the written notification and demand.
(4) When a verified petition is filed under the authority of subsection (1), the court shall review the petition to determine if the department has made a prima facie showing that an order to show cause should be issued and, if such a showing has been made, shall issue an order directed to the taxpayer to file the return or report within 30 days of the order, or to show cause, at a special time and place, why the return or report should not be filed.
(5) A copy of the petition and a certified copy of the order must be served upon the taxpayer. Service may be made pursuant to the provisions of Rule 4(d)(3), M.R.Civ.P. If the taxpayer fails to acknowledge service, the sheriff shall serve a copy of the petition and a certified copy of the order on the taxpayer pursuant to Rule 4(d) through (m) or (n), M.R.Civ.P.
(6) At the hearing on the order to show cause, evidence produced that the department's records show that the return or the report has not been filed is prima facie evidence that the return or report has not been filed.
(7) Upon finding by a preponderance of the evidence that the taxpayer has not filed the return or report as required by law, the court may issue a further order compelling the filing of the return or report, and the taxpayer's failure to comply with the order may thereafter be proceeded against as a contempt.
History: En. Sec. 1, Ch. 35, L. 1985; Sec. 15-30-316, MCA 2007; redes. 15-30-2634 by Sec. 1, Ch. 147, L. 2009.