Montana § 15-31-541 - Site Of Failure To Act -- Evidence
Full text of Montana Montana Code Annotated § 15-31-541 — Site Of Failure To Act -- Evidence, with citation guidance and answers to common questions.
§ 15-31-541. Site Of Failure To Act -- Evidence
Site of failure to act -- evidence. The failure to do any act required by or under the provisions of this chapter shall be deemed an act committed in the office of the department of revenue in Helena, Montana. The certificates of the department to the effect that a tax has not been paid, that a return has not been filed, or that information has not been supplied as required by or under the provisions of this chapter shall be prima facie evidence that such tax has not been paid, that such return has not been filed, or that such information has not been supplied.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-31-541
What does Montana Code Annotated § 15-31-541 cover?
Section 15-31-541 ("Site Of Failure To Act -- Evidence") 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 § 15-31-541?
A common citation format is "Montana Code Annotated § 15-31-541" (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 § 15-31-541 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.