FORM OF CLAIM FOR REFUND

42.15.328 FORM OF CLAIM FOR REFUND

(1) A claim for refund may be in the form of an amended return, a formal claim, or any written instrument signed by the taxpayer, which states the facts concerning payment of the tax and the grounds upon which the claim or refund is based. Any claim based on changes to income or deductions must be on an amended return. Authorizing statute(s): 15-30-2620 , MCA Implementing statute(s): 15-30-2609 , MCA History: Eff. 12/31/72; AMD and TRANS, from ARM 42.16.132 , 2004 MAR p. 3153, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10; AMD, 2025 MAR, 42-1088, Eff. 1/25/25.

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FORM OF CLAIM FOR REFUND

Official source

42.15.328 FORM OF CLAIM FOR REFUND

(1) A claim for refund may be in the form of an amended return, a formal claim, or any written instrument signed by the taxpayer, which states the facts concerning payment of the tax and the grounds upon which the claim or refund is based. Any claim based on changes to income or deductions must be on an amended return. Authorizing statute(s): 15-30-2620 , MCA Implementing statute(s): 15-30-2609 , MCA History: Eff. 12/31/72; AMD and TRANS, from ARM 42.16.132 , 2004 MAR p. 3153, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10; AMD, 2025 MAR, 42-1088, Eff. 1/25/25.