Montana § 15-23-521 - Examination Of Records By Department
Full text of Montana Montana Code Annotated § 15-23-521 — Examination Of Records By Department, with citation guidance and answers to common questions.
§ 15-23-521. Examination Of Records By Department
Examination of records by department. The department of revenue may at any time examine the records of any person specified in this part as the records may pertain to the yield of ore or mineral products or deposit in order to verify the statements made by the person. If from the examination or from other information, the department finds any statement or any material part of a statement willfully false or fraudulent, the department must assess in the same manner as provided for in 15-23-503 , 15-23-515 , 15-23-516 , 15-23-517 , or 15-23-518 .
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-23-521
What does Montana Code Annotated § 15-23-521 cover?
Section 15-23-521 ("Examination Of Records By Department") 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 § 15-23-521?
A common citation format is "Montana Code Annotated § 15-23-521" (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 § 15-23-521 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.