{"data":{"id":"us-mt/15-70-720","jurisdiction":"us-mt","citation":"15-70-720","heading":"Statute of limitations.","body":"Except in the case of a fraudulent return or of neglect or refusal to make a return, a deficiency must be assessed within 3 years from the due date of the return or the date of filing the return.","path":["TITLE 15. TAXATION","CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES","Part 7. Alternative Fuel Tax"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0700/part_0070/section_0200/0150-0700-0070-0200.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:56Z","sha256":"0ef259312f6f4f78222a97e19a6003ac2199ef9ff95c16ef0dd9ecc501e04102","source_id":"us-mt","stale":false,"prev":"us-mt/15-70-719","next":"us-mt/15-70-801"},"notice":"GroundRules: Original legal text. Not legal advice."}