{"data":{"id":"us-mt/15-31-554","jurisdiction":"us-mt","citation":"15-31-554","heading":"Returns to which sections apply.","body":"The provisions of 15-31-551 through 15-31-553 shall apply to all returns on file and all returns to be filed hereafter.","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_0540/0150-0310-0050-0540.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:27Z","sha256":"5b1177754a4a631cf349f3e56f37e38a4e37282f94c5b79287333b425cc51776","source_id":"us-mt","stale":false,"prev":"us-mt/15-31-553","next":"us-mt/15-31-601"},"notice":"GroundRules: Original legal text. Not legal advice."}