{"data":{"id":"us-mt/15-1-408","jurisdiction":"us-mt","citation":"15-1-408","heading":"Alternative remedy -- judgment.","body":"If the district court determines that the tax was illegally or unlawfully imposed or exceeded the taxing authority of the entity imposing the tax, the judgment may direct:\n(1) that the revenue collected under the illegal tax be directly refunded to the taxpayers who have paid the illegal tax and who have not been excluded from the action;\n(2) that the revenue collected under the illegal tax be used to reduce a similar levy in the ensuing tax year;\n(3) that the assessment be changed for the taxpayer or taxpayers who brought the action as well as for all similarly situated taxpayers; or\n(4) any other remedy as the court considers appropriate.","path":["TITLE 15. TAXATION","CHAPTER 1. TAX ADMINISTRATION","Part 4. Protest Payments, Actions to Recover, and Alternative Remedies"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0010/part_0040/section_0080/0150-0010-0040-0080.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:46:38Z","sha256":"3a415f2ecc372a0cd41cb73430e043c7a9f05142d2e8b7b85043f1c5a42578d6","source_id":"us-mt","stale":false,"prev":"us-mt/15-1-407","next":"us-mt/15-1-409"},"notice":"GroundRules: Original legal text. Not legal advice."}