Montana § 15-31-405 - Information Return -- Period For Assessment Of Tax
Full text of Montana Montana Code Annotated § 15-31-405 — Information Return -- Period For Assessment Of Tax, with citation guidance and answers to common questions.
§ 15-31-405. Information Return -- Period For Assessment Of Tax
Information return -- period for assessment of tax. When a corporation formerly subject to tax under part 1 of this chapter becomes subject to tax under this part, it shall file an information return for the income year in which the change occurs. The tax for the year in which the change occurs will be assessed under parts 1, 3, and 5 and not under this part. For years subsequent to the year in which the change occurs, the tax will be assessed under this part.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-31-405
What does Montana Code Annotated § 15-31-405 cover?
Section 15-31-405 ("Information Return -- Period For Assessment Of Tax") 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 § 15-31-405?
A common citation format is "Montana Code Annotated § 15-31-405" (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 § 15-31-405 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.