Montana § 15-30-2622 - Closing Agreements
Full text of Montana Montana Code Annotated § 15-30-2622 — Closing Agreements, with citation guidance and answers to common questions.
§ 15-30-2622. Closing Agreements
Closing agreements. (1) The director of revenue or any person authorized in writing by the director is authorized to enter into an agreement with any person relating to the liability of the person in respect to the tax imposed by this chapter for any tax period. (2) An agreement described in subsection (1) is final and conclusive and, except upon a showing of fraud or malfeasance or misrepresentation of a material fact: (a) the case may not be reopened as to matters agreed upon or the agreement modified by any officer, employee, or agent of this state; and (b) in any suit, action, or proceeding under the agreement or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance with the agreement, the agreement may not be annulled, modified, set aside, or disregarded.
Frequently Asked Questions About Montana § 15-30-2622
What does Montana Code Annotated § 15-30-2622 cover?
Section 15-30-2622 ("Closing Agreements") 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 § 15-30-2622?
A common citation format is "Montana Code Annotated § 15-30-2622" (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 § 15-30-2622 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.