{"data":{"id":"us-mt/15-39-108","jurisdiction":"us-mt","citation":"15-39-108","heading":"Limitations.","body":"(1) Except in the case of a person who purposely or knowingly, as those terms are defined in 45-2-101, files a false or fraudulent statement violating the provisions of this part, a deficiency may not be assessed or collected with respect to a tax period for which a statement is filed unless the notice of additional tax proposed to be assessed is mailed to or personally served upon the taxpayer within 5 years from the date on which the statement was filed. For purposes of this section, a statement filed before the last day prescribed for filing is considered to be filed on the last day.\n(2) If, before the expiration of the 5-year period prescribed in subsection (1) for assessment of the tax, the taxpayer consents in writing to an assessment after expiration of the 5-year period, a deficiency may be assessed at any time prior to the expiration of the period consented to.","path":["TITLE 15. TAXATION","CHAPTER 39. TAXATION OF BENTONITE","Part 1. General Provisions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0390/part_0010/section_0080/0150-0390-0010-0080.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:38Z","sha256":"f5005b1fb7466944778f2fde38d5f1da373e0c539bed2f4310f0986e9474db0d","source_id":"us-mt","stale":false,"prev":"us-mt/15-39-107","next":"us-mt/15-39-109"},"notice":"GroundRules: Original legal text. Not legal advice."}