Montana § 15-23-523 - Dissolved Corporations To Make Returns On Net Proceeds Of Mines And Pay Tax Accrued
Full text of Montana Montana Code Annotated § 15-23-523 — Dissolved Corporations To Make Returns On Net Proceeds Of Mines And Pay Tax Accrued, with citation guidance and answers to common questions.
§ 15-23-523. Dissolved Corporations To Make Returns On Net Proceeds Of Mines And Pay Tax Accrued
Dissolved corporations to make returns on net proceeds of mines and pay tax accrued. Every corporation which shall be dissolved or cease to do business in this state during any taxpaying year shall make all statements, reports, and returns required by law to be made with reference to the net proceeds of mines and pay the tax due for such period as it transacted business on or before the date of such dissolution or cessation of business. The department of revenue may grant a reasonable extension of time for filing a return upon good cause shown therefor.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-23-523
What does Montana Code Annotated § 15-23-523 cover?
Section 15-23-523 ("Dissolved Corporations To Make Returns On Net Proceeds Of Mines And Pay Tax Accrued") 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 § 15-23-523?
A common citation format is "Montana Code Annotated § 15-23-523" (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 § 15-23-523 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.