Mont. Code § 15-70-421

Current through the 2023 Regular Session
Section 15-70-421 - Statute of limitations

Except in the case of a fraudulent return or of neglect or refusal to make a return, every deficiency must be assessed within 3 years from the due date of the return or the date of filing the return, whichever period expires later.

§ 15-70-421, MCA

Renumbered from 15-70-355 by Laws 2015, Ch. 220, Sec. 41, eff. 10/1/2015.
En. Sec. 35, Ch. 525, L. 1993.