---
type: "Bill"
title: "Revise statute of limitations for income tax refunds and credits"
description: "Revise statute of limitations for income tax refunds and credits"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2023"
identifier: "SB 65"
citation: "Montana SB 65 (2023)"
classification: ["bill"]
subjects: ["Corporation Tax (same as: Taxation--Corporations)", "Taxation (Generally)", "Taxation--Individual Income"]
status: "enacted"
primary_sponsors: ["Daniel Zolnikov"]
version_count: 3
action_count: 42
vote_count: 6
first_action: "2022-09-19T15:18:09+00:00"
last_action: "2023-05-02T15:29:08+00:00"
source: "openstates"
source_identifier: "ocd-bill/7114dde8-91c7-4130-9cdc-2e1d97c2e70d"
source_url: "https://bills.legmt.gov/#/bill/20231/LC0469"
source_hash: "b15ff98e1968e0e12e5e0feb24ddeaff68ba544400d96ecc61bad5a2982b6b82"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-mt"]
---

# Montana SB 65 (2023) — Revise statute of limitations for income tax refunds and credits

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **SB0065TAS230111.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=3972)
2. **SB0065_1.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=1988)
3. **SB0065_X.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=1989)

## Votes

- (S) 2nd Reading Passed — **35–15** (pass) · upper
- (S) Committee Executive Action--Bill Passed — **12–0** (pass) · upper
- (H) 3rd Reading Concurred — **93–0** (pass) · lower
- (S) 3rd Reading Passed — **39–11** (pass) · upper
- (H) 2nd Reading Concurred — **100–0** (pass) · lower
- (H) Committee Executive Action--Bill Concurred — **21–0** (pass) · lower

## Sponsors

- Daniel Zolnikov — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-05-02T15:29:08+00:00** Chapter Number Assigned `became-law`
- **2023-05-01T19:08:00+00:00** (S) Signed by Governor `executive-signature`
- **2023-04-24T16:50:00+00:00** (S) Transmitted to Governor `executive-receipt`
- **2023-04-22T14:30:00+00:00** (H) Signed by Speaker `passage`
- **2023-04-19T16:00:00+00:00** (S) Signed by President `passage`
- **2023-04-13T21:09:34+00:00** (C) Printed - Enrolled Version Available `enrolled`
- **2023-04-13T19:48:38+00:00** (S) Returned from Enrolling
- **2023-04-07T21:14:11+00:00** (S) Sent to Enrolling
- **2023-04-06T23:17:40+00:00** (H) Returned to Senate
- **2023-04-06T22:07:00+00:00** (H) 3rd Reading Concurred `passage, reading-3`
- **2023-04-06T19:00:00+00:00** (H) Scheduled for 3rd Reading `reading-3`
- **2023-04-05T19:39:00+00:00** (H) 2nd Reading Concurred `reading-2, reading-2`
- **2023-04-05T19:00:00+00:00** (H) Scheduled for 2nd Reading `reading-2`
- **2023-03-20T20:05:00+00:00** (H) Committee Report--Bill Concurred
- **2023-03-20T15:00:00+00:00** (H) Committee Executive Action--Bill Concurred
- **2023-03-17T15:00:00+00:00** (H) Hearing
- **2023-03-11T15:11:08+00:00** (H) First Reading `reading-1`
- **2023-03-11T14:16:36+00:00** (H) Referred to Committee `referral-committee`
- **2023-01-18T21:20:36+00:00** (S) Transmitted to House
- **2023-01-17T20:58:00+00:00** (S) 3rd Reading Passed `passage, reading-3`
- **2023-01-17T20:00:00+00:00** (S) Scheduled for 3rd Reading `reading-3`
- **2023-01-16T20:32:00+00:00** (S) 2nd Reading Passed `reading-2, reading-2`
- **2023-01-16T20:00:00+00:00** (S) Scheduled for 2nd Reading `reading-2`
- **2023-01-12T20:16:00+00:00** (S) Committee Report--Bill Passed `committee-passage`
- **2023-01-11T21:21:00+00:00** (S) Committee Executive Action--Bill Passed `committee-passage`
- **2023-01-11T19:51:16+00:00** (C) Introduced Bill Text Available Electronically
- **2023-01-10T15:00:11+00:00** (S) Hearing
- **2023-01-02T20:06:05+00:00** (S) First Reading `reading-1`
- **2022-12-29T00:26:26+00:00** (S) Referred to Committee `referral-committee`
- **2022-12-13T17:45:50+00:00** (S) Introduced
- **2022-11-15T19:10:27+00:00** (C) Draft in Assembly
- **2022-11-15T19:00:34+00:00** (C) Executive Director Review
- **2022-11-15T18:56:27+00:00** (C) Bill Draft Text Available Electronically
- **2022-11-15T18:56:26+00:00** (C) Draft in Final Drafter Review
- **2022-11-15T18:23:30+00:00** (C) Draft in Input/Proofing
- **2022-11-15T18:09:49+00:00** (C) Draft to Drafter - Edit Review
- **2022-11-15T17:04:53+00:00** (C) Draft in Edit
- **2022-11-14T23:44:12+00:00** (C) Draft in Legal Review
- **2022-11-03T18:29:43+00:00** (C) Draft to Requester for Review
- **2022-11-02T18:31:47+00:00** (C) Draft to Requester for Review
- **2022-10-26T22:58:56+00:00** (C) Draft Taken Off Hold
- **2022-09-19T15:18:09+00:00** (C) Draft Request Received `receipt`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/7114dde8-91c7-4130-9cdc-2e1d97c2e70d`. Confidence: reported (aggregated from official Montana legislature records).