§ 15-70-421

15-70-421. Statute of limitations. Except in the case of a fraudulent return or of neglect or refusal to make a return, every deficiency must be assessed within 3 years from the due date of the return or the date of filing the return, whichever period expires later. History: En. Sec. 35, Ch. 525, L. 1993; Sec. 15-70-355, MCA 2013; redes. 15-70-421 by Sec. 41, Ch. 220, L. 2015.