Mont. Code Ann. § 15-23-115 — Interest

15-23-115 . Interest. If the department determines that a taxpayer has incorrectly reported a value under 15-23-502 , 15-23-515 , 15-23-516 , 15-23-517 , 15-23-518 , 15-23-701 , or 15-23-802 and if an additional tax is due, there must be added to the tax until paid in full interest at the rate of 1% a month or fraction of a month from the date the original tax was due and payable. A taxpayer subject to imposition of interest pursuant to this section is not subject to the penalty and interest provisions contained in 15-16-102 .