Mont. Code § 15-70-720

Current through the 2023 Regular Session
Section 15-70-720 - Statute of limitations

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

§ 15-70-720, MCA

En. Sec. 17, Ch. 405, L. 1995.