{"data":{"id":"us-mt/15-68-520","jurisdiction":"us-mt","citation":"15-68-520","heading":"Limitations.","body":"(1) Except in the case of a person that purposely or knowingly, as those terms are defined in 45-2-101, files a false or fraudulent return violating the provisions of this chapter, a deficiency may not be assessed or collected with respect to a quarter for which a return 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 that the return was filed. For purposes of this section, a return 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 to which consent was given.","path":["TITLE 15. TAXATION","CHAPTER 68. SALES TAX","Part 5. Returns and Payment"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0680/part_0050/section_0200/0150-0680-0050-0200.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:51Z","sha256":"2bb5f668cdfbde2d2fe7da31b65eb0663ed399b70bbe4d244118f36fe6fc906c","source_id":"us-mt","stale":false,"prev":"us-mt/15-68-518","next":"us-mt/15-68-521"},"notice":"GroundRules: Original legal text. Not legal advice."}