ARM 42.15.328
ARM 42.15.328. FORM OF CLAIM FOR REFUND
Cite as Mont. Admin. R. 42.15.328
(1) A claim for refund may be in the form of an amended return, a formal claim, or any written instrument signed by the taxpayer, which states the facts concerning payment of the tax and the grounds upon which the claim or refund is based. Any claim based on changes to income or deductions must be on an amended return.