15-1-201. Administration of revenue laws. (1) (a) The department has general supervision over the administration of the assessment and tax laws of the state, except Title 15, chapters 70 and 71, and over any officers of municipal corporations having any duties to perform under the laws of this state relating to taxation to the end that all […]
15-1-202. Enforcement of revenue laws. (1) The department may direct proceedings, actions, and prosecutions to be instituted to enforce the laws relating to the penalties, liabilities, and punishment of public officials and persons or their agents for failure or neglect to comply with the provisions of the statutes, except Title 15, chapter 70, governing the revenue […]
15-1-203. Study of other tax systems. The department may investigate the tax systems of other states and countries and formulate and recommend legislation for the better administration of the fiscal laws so as to secure just and equal taxation and improvement in the system of taxation and the economical expenditure of public revenue in the state. […]
15-1-204. Consultation with governor. The department shall consult and confer with the governor of the state upon the subject of taxation, the administration of the laws relating thereto, and the progress of the work of the department and furnish the governor with assistance that the governor may require. History: En. 84-708.1 by Sec. 53, Ch. 405, L. […]
15-1-205. Biennial report — contents. (1) The department shall transmit to the governor 20 days before the meeting of the legislature and make available to the legislature and the public a report of the department showing all the taxable property of the state, counties, and cities and its value. The department shall follow the provisions of […]
15-1-206. Waiver of penalties — interest. (1) The department may, in its discretion, waive, for reasonable cause, any penalty assessed by the department. (2) Whenever the department waives a penalty provided for in this title, it also may, in its discretion, waive interest not to exceed $500 due for each tax period. When the department enters into […]
15-1-207. Writeoff of collection of tax, penalty, or interest — rules. (1) The department of revenue may write off the collection of any tax, penalty, or interest due to the state under this title when the department determines that it is not cost-effective for the department to attempt to collect the tax, penalty, or interest. The […]
15-1-208. Signature alternatives for electronically filed returns. (1) The director of revenue may accept tax returns, reports, and documents filed electronically and may prescribe, by rule, methods for signing, subscribing, or verifying electronically filed tax returns, reports, and documents for the purposes of Title 10, chapter 4, part 2, all chapters in Title 15 except chapter […]
15-1-209 reserved.
15-1-210. Taxpayer right to know — centrally assessed property. (1) The department shall, in the course of valuing properties, post on its website 30 days prior to the issuance of current year assessment notices the capitalization rate or rates to be used by the department to determine the income indicators of value for centrally assessed property, […]
15-1-211. Uniform dispute review procedure — notice — appeal. (1) The department shall provide a uniform dispute review procedure for all persons or other entities, except as provided in subsection (1)(a). (a) The department’s dispute review procedure must be adopted by administrative rule and applies to all matters administered by the department and to all issues arising […]
15-1-212. Mediation of valuation disputes — centrally assessed and industrial properties. (1) For appeals relating to the assessed value of centrally assessed property or industrial property that is assessed annually by the department, the objecting taxpayer may require that all issues raised in the complaint be the subject of a mediation proceeding conducted as provided in […]
15-1-213. Mediation of valuation disputes — other property taxpayers. (1) After a final decision of the county tax appeal board relating to the assessed value of property other than centrally assessed property or industrial property valued annually by the department, the objecting taxpayer may require that the assessed value be the subject of a mediation proceeding […]
15-1-214 and 15-1-215 reserved.
15-1-216. Uniform penalty and interest assessments for violation of tax provisions — applicability — exceptions — uniform provision for interest on overpayments. (1) A person who fails to file a required tax return or other report with the department by the due date of the return or report, including any extension of time allowed for in […]
15-1-217. Rulemaking authority. The department shall adopt rules that are necessary to implement and administer 15-1-216. History: En. Sec. 2, Ch. 427, L. 1999.
15-1-218. Out-of-state collections — authority to enter into contracts — statutory appropriation. The department may enter into contracts with out-of-state attorneys, other state tax agencies, the federal government, and others located outside the state for out-of-state collections of taxes, fees, and other debt owed the state when the department determines that the amount collected under a […]
15-1-219 and 15-1-220 reserved.
15-1-221. Short title. Sections 15-1-221 through 15-1-223 may be cited as the “Montana Taxpayer Bill of Rights”. History: En. Sec. 1, Ch. 619, L. 1991.
15-1-222. (Temporary) Taxpayer bill of rights. The department of revenue shall in the course of performing its duties in the administration and collection of the state’s taxes ensure that: (1) the taxpayer has the right to record any interview, meeting, or conference with auditors or any other representatives of the department; (2) the taxpayer has the right to […]
