Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.23 - CORPORATION LICENSE TAX - GENERAL
Subchapter 42.23.3 - Returns
Rule 42.23.312 - FILING REQUIREMENTS FOR INACTIVE CORPORATIONS
Universal Citation: MT Admin Rules 42.23.312
Current through Register Vol. 6, March 22, 2024
(1) Both foreign and domestic corporations which have either qualified to do business in Montana or are registered to do business in Montana and not engaged in business in Montana during the reporting period are required to file either an annual return or an annual affidavit provided by the department for such purposes. No tax is assessable against a corporation which was not engaged in business during the reporting period.
(a) If a return
is filed, the return must bear the name and address of the corporation, the
signature of an officer, contact information, and a statement on the face of
the return or attached to the return to the effect that the corporation was not
engaged in business in Montana during the reporting period.
(b) If an affidavit is filed, the corporation
must use the affidavit provided by the department. It must be completed and
signed by an officer of the corporation.
AUTH: 15-31-501, MCA;IMP: 15-31-101, 15-31-111, MCA
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