Montana Court Upholds Corporate Tax Privacy
Montana State Senator Jim Elliott will appeal a Montana judge’s ruling that the Montana Department of Revenue cannot be forced to disclose private corporate tax records. Senator Elliott wanted to see the records to determine if Montana corporations were paying their “fair share” of taxes.
This ruling is a victory for taxpayers and a victory for the principles of sound tax policy. Lawmakers do not need access to confidential corporate tax information to make tax law. Rather, the Montana Department of Revenue, which has unfettered access to private corporate tax records, is fully capable of enforcing the tax laws against those corporations that might be skirting their responsibility to pay Montana tax.
The Tax Foundation released a report in March highlighting the policy problems with Senator Elliott’s lawsuit. You can read the report by clicking here.
Was this page helpful to you?
Thank You!
The Tax Foundation works hard to provide insightful tax policy analysis. Our work depends on support from members of the public like you. Would you consider contributing to our work?
Contribute to the Tax FoundationLet us know how we can better serve you!
We work hard to make our analysis as useful as possible. Would you consider telling us more about how we can do better?
Give Us Feedback