(1) Foreign corporations which have qualified to do business in Montana and all domestic corporations are required to file annual returns even though not engaged in business in Montana during the reporting period.   In such cases the return must bear the name and address of the corporation, a statement on the face of the return to the effect that the corporation was not engaged in business in Montana during the reporting period. No tax is assessable against a corporation which was not engaged in business during the reporting period.

(2) A dormant corporation can obtain relief from the filing requirement by executing and filing an affidavit provided by the department for the purpose.