{"data":{"id":"us-mt/15-31-544","jurisdiction":"us-mt","citation":"15-31-544","heading":"Action on false or fraudulent return.","body":"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.","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_0440/0150-0310-0050-0440.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:27Z","sha256":"f956c6f88768e2dddff09e7a2411cb91d6f08a49843139a0b27bb25b011791cf","source_id":"us-mt","stale":false,"prev":"us-mt/15-31-543","next":"us-mt/15-31-545"},"notice":"GroundRules: Original legal text. Not legal advice."}