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Rule Title: CHANGES IN FEDERAL TAXABLE INCOME
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Department: REVENUE
Chapter: INCOME TAX
Subchapter: Tax Returns
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.15.314    CHANGES IN FEDERAL TAXABLE INCOME

(1) When a taxpayer's federal taxable income is changed or corrected by the IRS, or other authority, the taxpayer must file an amended return within 90 days after receiving notice from the IRS.

(2) When a taxpayer changes his or her own federal taxable income by amending his or her federal income tax return, the taxpayer must file an amended return reporting these changes within 90 days after filing the federal amended tax return.

(3) Interest and penalty are assessed on any unpaid tax under the original return from the prescribed due date of the original return until the department receives payment.

History: 15-30-2620, MCA; IMP, 15-1-216, 15-30-2605, 15-30-2606, 15-30-2619, MCA; Eff. 12/31/72; AMD, Eff. 10/5/74; AMD, Eff. 11/3/75; AMD, 1982 MAR p. 10, Eff. 1/15/82; AMD, 1992 MAR p. 2555, Eff. 11/26/92; AMD, 1996 MAR p. 2605, Eff. 10/4/96; AMD, 2004, MAR p. 3147, Eff. 12/17/04; AMD, 2006 MAR p. 85, Eff. 1/13/06; AMD, 2008 MAR p. 178, Eff. 2/1/08; AMD, 2015 MAR p. 763, Eff. 6/12/15.


 

 
MAR Notices Effective From Effective To History Notes
42-2-927 6/12/2015 Current History: 15-30-2620, MCA; IMP, 15-1-216, 15-30-2605, 15-30-2606, 15-30-2619, MCA; Eff. 12/31/72; AMD, Eff. 10/5/74; AMD, Eff. 11/3/75; AMD, 1982 MAR p. 10, Eff. 1/15/82; AMD, 1992 MAR p. 2555, Eff. 11/26/92; AMD, 1996 MAR p. 2605, Eff. 10/4/96; AMD, 2004, MAR p. 3147, Eff. 12/17/04; AMD, 2006 MAR p. 85, Eff. 1/13/06; AMD, 2008 MAR p. 178, Eff. 2/1/08; AMD, 2015 MAR p. 763, Eff. 6/12/15.
42-2-789 2/1/2008 6/12/2015 History: 15-30-305, MCA; IMP, 15-1-216, 15-30-145, 15-30-146, 15-30-304, MCA; Eff. 12/31/72; AMD, Eff. 10/5/74; AMD, Eff. 11/3/75; AMD, 1982 MAR p. 10, Eff. 1/15/82; AMD, 1992 MAR p. 2555, Eff. 11/26/92; AMD, 1996 MAR p. 2605, Eff. 10/4/96; AMD, 2004, MAR p. 3147, Eff. 12/17/04; AMD, 2006 MAR p. 85, Eff. 1/13/06; AMD, 2008 MAR p. 178, Eff. 2/1/08.
1/13/2006 2/1/2008 History: 15-30-305, MCA; IMP, 15-1-216, 15-30-145, 15-30-146, 15-30-304, MCA; Eff. 12/31/72; AMD, Eff. 10/5/74; AMD, Eff. 11/3/75; AMD, 1982 MAR p. 10, Eff. 1/15/82; AMD, 1992 MAR p. 2555, Eff. 11/26/92; AMD, 1996 MAR p. 2605, Eff. 10/4/96; AMD, 2004, MAR p. 3147, Eff. 12/17/04; AMD, 2006 MAR p. 85, Eff. 1/13/06.
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