{"data":{"id":"us-mt/15-31-532","jurisdiction":"us-mt","citation":"15-31-532","heading":"Application for refund -- appeal from denial.","body":"If the department of revenue disallows any claim for refund, it shall notify the taxpayer as provided in 15-1-211. The taxpayer may seek review of the decision pursuant to 15-1-211.","path":["TITLE 15. TAXATION","CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX","Part 5. Administration and Collection"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0310/part_0050/section_0320/0150-0310-0050-0320.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:27Z","sha256":"42e7c5dc115ba7eb5e2eb0dbc65133015ade14be06609b32a4a2e2c8817788ea","source_id":"us-mt","stale":false,"prev":"us-mt/15-31-531","next":"us-mt/15-31-533"},"notice":"GroundRules: Original legal text. Not legal advice."}