{"data":{"id":"us-mt/15-72-115","jurisdiction":"us-mt","citation":"15-72-115","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 return violating the provisions of this part, a deficiency may not be assessed or collected with respect to a month or 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 on which 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 consented to.","path":["TITLE 15. TAXATION","CHAPTER 72. ELECTRICAL GENERATION TAX AND INVASIVE SPECIES FEE","Part 1. Electrical Generation Tax Reform Act"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0720/part_0010/section_0150/0150-0720-0010-0150.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:56Z","sha256":"13700c4a3f8f30f31099f1afee1fed63d3b50cc8ebbfec7ff65fc7fc13f491e9","source_id":"us-mt","stale":false,"prev":"us-mt/15-72-114","next":"us-mt/15-72-116"},"notice":"GroundRules: Original legal text. Not legal advice."}