Montana Corporate Tax Data
Question 3-For what purposes may data be disclosed?
Detail Level:
Detailed Explanation
Citation:
§ 15-31-511, MCA
Relevant Subsections:
(2)-(3)(b), (d)-(e)
Relevant Language:
TITLE 15 - TAXATION, CHAPTER 31 - CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX, PART 5 - ADMINISTRATION AND COLLECTION, §15-31-511 -CONFIDENTIALITY OF TAX RECORDS...(2)(a) An officer or employee charged with custody of returns and reports required by this chapter may not be ordered to produce any of them or evidence of anything contained in them in any administrative proceeding or action or proceeding in any court, except: (i) in an action or proceeding in which the department is a party under the provisions of this chapter; or (ii) in any other tax proceeding or on behalf of a party to an action or proceeding under the provisions of this chapter when the returns or reports or facts shown in them are directly pertinent to the action or proceeding...(3) This section does not prohibit...(b) the publication of statistics prepared in a manner that prevents the identification of particular returns, reports, or items from returns or reports...(d) access to information under subsection (4); (e) the director of revenue from permitting a representative of the commissioner of internal revenue of the United States or a representative of a proper officer of any state imposing a tax on the income of a taxpayer to inspect the returns or reports of a corporation...
