(1) Both foreign and domestic corporations which have either qualified to do business in Montana or are registered to do business in Montana and not engaged in business in Montana during the reporting period are required to file either an annual return or an annual affidavit provided by the department for such purposes. No tax is assessable against a corporation which was not engaged in business during the reporting period.

(a) If a return is filed, the return must bear the name and address of the corporation, the signature of an officer, contact information, and a statement on the face of the return or attached to the return to the effect that the corporation was not engaged in business in Montana during the reporting period.

(b) If an affidavit is filed, the corporation must use the affidavit provided by the department. It must be completed and signed by an officer of the corporation.