Current through the 2023 Regular Session
Section 15-68-805 - Revocation of corporate license - appeal(1) If a corporation authorized to do business within this state and required to pay the taxes imposed under this chapter fails to comply with any of the provisions of this chapter or any rule of the department, the department may, for reasonable cause, certify to the secretary of state a copy of an order finding that the corporation has failed to comply with specific statutory provisions or rules.(2) The secretary of state shall, upon receipt of the certification, revoke the certificate authorizing the corporation to do business within this state and may issue a new certificate only when the corporation has obtained from the department an order finding that the corporation has complied with its obligations under this chapter.(3) An order authorized in this section may not be made until the corporation is given an opportunity for dispute resolution as provided in 15-1-211.(4) A final decision of the department may be appealed to the Montana tax appeal board.Amended by Laws 2021, Ch. 142,Sec. 43, eff. 10/1/2021.En. Sec. 35, Ch. 544, L. 2003.