{"data":{"id":"us-mt/15-70-421","jurisdiction":"us-mt","citation":"15-70-421","heading":"Statute of limitations.","body":"Except in the case of a fraudulent return or of neglect or refusal to make a return, every deficiency must be assessed within 3 years from the due date of the return or the date of filing the return, whichever period expires later.","path":["TITLE 15. TAXATION","CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES","Part 4. Gasoline and Special Fuel Tax"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0700/part_0040/section_0210/0150-0700-0040-0210.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:54Z","sha256":"610073d692d850aa73b19e8f7ae56e7ea133d995178bc323fb7b9ea17f760b3e","source_id":"us-mt","stale":false,"prev":"us-mt/15-70-420","next":"us-mt/15-70-422"},"notice":"GroundRules: Original legal text. Not legal advice."}