Form Esl - Extension Of Statute Of Limitations Page 2

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Extension of Statute of Limitations
Taxpayer Information
15-31-509, MCA
About This Form
This form must be completed before the statute of limitations expires for the tax period(s) being
extended. To extend the statute of limitations, the taxpayer and an authorized Department of Revenue
representative need to completely fi ll out and sign this form.
Extending the Statute of Limitations
Under Montana law, a taxpayer may consent to extending the regular statute of limitations for the
Department of Revenue to assess additional tax. If any additional tax is assessed, interest and
penalty will accrue under Montana law (15-1-216, MCA).
This agreement also extends the timeframe that a refund claim may be fi led for the tax period(s)
extended. The extended timeframe is the same for refund claims and for assessments of additional
tax.
Other Waivers or Extensions
This form is intended to be used only when the taxpayer and the Internal Revenue Service have not
executed a federal waiver or extension for the tax period(s) being extended, and also when a federal
waiver or extension has expired. This form does not affect an extension of the statute of limitations
provided for in Montana law under Sections 15-31-509(1)(a), (1)(b), (3), (4) or 15-31-544, MCA.
Extensions of the statute of limitations that the Multistate Tax Commission executes on behalf of the
Montana Department of Revenue are considered valid extensions.
Questions?
If you have any questions concerning this form, please call the Corporation Tax Unit Manager at
(406) 444-1758.
Mail To:
Montana Department of Revenue
Attention: Corporation Tax Unit Manager
PO Box 7149
Helena, MT 59604-7149

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