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42.14.207 FAILURE TO FURNISH REQUESTED INFORMATION (1) The department, for the purpose of determining the correctness of any return, may request additional information to verify amounts or items on the return. (2) If a return is not filed or information is not supplied, the department will estimate the tax from available information. History: 15-65-102, 15-68-801, MCA; IMP, 15-65-113, 15-65-115, 15-68-502, MCA; TEMP, NEW, 1987 MAR p. 1637, Eff. 9/25/87; AMD and TRANS, from ARM 42.14.110, 2010 MAR p. 2751, Eff. 11/27/10. |
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