Montana § 15-23-103 - Due Date Of Reports And Returns -- Extensions
Full text of Montana Montana Code Annotated § 15-23-103 — Due Date Of Reports And Returns -- Extensions, with citation guidance and answers to common questions.
§ 15-23-103. Due Date Of Reports And Returns -- Extensions
Due date of reports and returns -- extensions. (1) Except as provided in subsections (2) and (4), each report or return described in 15-23-301 , 15-23-402 , 15-23-502 , 15-23-701 , or 15-23-517 must be delivered to the department on or before March 31 each year. (2) Except as provided in subsection (4), each report or return for a natural gas or oil pipeline described in 15-23-301 must be delivered to the department on or before April 15 each year. (3) Each report described in 15-23-204 , 15-23-212 , 15-23-515 , 15-23-516 , or 15-23-518 must be delivered to the department before April 15 each year. (4) Beginning January 1, 2024, the reports provided for in subsections (1) and (2) are only required to be delivered to the department in the calendar year the property is valued. (5) The department may for good cause extend the time for filing a return or report for not more than 30 days.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-23-103
What does Montana Code Annotated § 15-23-103 cover?
Section 15-23-103 ("Due Date Of Reports And Returns -- Extensions") 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 § 15-23-103?
A common citation format is "Montana Code Annotated § 15-23-103" (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 § 15-23-103 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.