Montana § 15-31-544 - Action On False Or Fraudulent Return
Full text of Montana Montana Code Annotated § 15-31-544 — Action On False Or Fraudulent Return, with citation guidance and answers to common questions.
§ 15-31-544. Action On False Or Fraudulent Return
Action on false or fraudulent return. Whenever a return is required to be filed and the taxpayer files a fraudulent return or fails to file the return, including a federal adjustments report under 15-30-3403 or 15-30-3404 , the department may at any time assess the tax or begin a proceeding in court for the collection of the tax without assessment.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-31-544
What does Montana Code Annotated § 15-31-544 cover?
Section 15-31-544 ("Action On False Or Fraudulent Return") 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 § 15-31-544?
A common citation format is "Montana Code Annotated § 15-31-544" (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 § 15-31-544 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.