Montana § 15-1-103 - Disposal Of Tax Records -- Procedure
Full text of Montana Montana Code Annotated § 15-1-103 — Disposal Of Tax Records -- Procedure, with citation guidance and answers to common questions.
§ 15-1-103. Disposal Of Tax Records -- Procedure
Disposal of tax records -- procedure. (1) Notwithstanding any other provisions of law, the department may dispose of tax records more than 3 years old if the records do not have any further value or as provided in subsection (3). (2) Authorization for disposal of tax records must be made by the director of the department or authorized employees of the department. A copy of the authorization and authenticated list of the records must be maintained by the department. (3) The department may dispose of its original tax records after those records have been reproduced in accordance with rules adopted by the secretary of state in consultation with the state records committee provided for in 2-6-1107 . The department shall maintain the reproduction as the public record. The reproduction or certified copy of the reproduction may be used in place of the department's original in any court or proceeding and has the same force and effect as the department's original record.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-1-103
What does Montana Code Annotated § 15-1-103 cover?
Section 15-1-103 ("Disposal Of Tax Records -- Procedure") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Montana § 15-1-103?
A common citation format is "Montana Code Annotated § 15-1-103" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 15-1-103 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Montana.