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Current as of January 01, 2024 | Updated by Findlaw Staff
If the district court determines that the tax was illegally or unlawfully imposed or exceeded the taxing authority of the entity imposing the tax, the judgment may direct:
(1) that the revenue collected under the illegal tax be directly refunded to the taxpayers who have paid the illegal tax and who have not been excluded from the action;
(2) that the revenue collected under the illegal tax be used to reduce a similar levy in the ensuing tax year;
(3) that the assessment be changed for the taxpayer or taxpayers who brought the action as well as for all similarly situated taxpayers; or
(4) any other remedy as the court considers appropriate.
Cite this article: FindLaw.com - Montana Title 15. Taxation § 15-1-408. Alternative remedy--judgment - last updated January 01, 2024 | https://codes.findlaw.com/mt/title-15-taxation/mt-st-15-1-408/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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