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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-23-214

Determination Of Tax -- Payment -- Penalty And Interest

Official textleg.mt.gov

15-23-214 . Determination of tax -- payment -- penalty and interest.

# (1)

Subject to 15-10-420 and on or before the third Monday in October, the department shall compute the tax on railroad car company property by multiplying the taxable value of the property by the average levy.

# (2)

After determining the tax, the department shall send to the last-known address of each railroad car company subject to taxation a written notice, postage prepaid, showing the amount of taxes due for the current year and any delinquent amount for prior years. The notice must include the taxable value of the property and the average levy used to compute the tax.

# (3)

The tax is due and payable to the department under the provisions of 15-16-102 . A tax not received by the department within the time requirements of 15-16-102 is delinquent and subject to penalty and interest as provided in 15-1-216 .

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In this chapter (40 sections)
  1. 15-23-103 · Due Date Of Reports And Returns -- Extensions
  2. 15-23-104 · Failure To File -- Estimate By Department -- Penalty
  3. 15-23-105 · Apportionment Among Counties
  4. 15-23-106 · Report To The Counties
  5. 15-23-107 · Amended Assessment
  6. 15-23-108 · Rulemaking Authority
  7. 15-23-109 · And 15-23-110 Reserved
  8. 15-23-111 · Centrally Administered Tax-Exempt Property
  9. 15-23-112 · Through 15-23-114 Reserved
  10. 15-23-115 · Interest
  11. 15-23-116 · Statute Of Limitations
  12. 15-23-201 · Renumbered 15-23-204
  13. 15-23-202 · Renumbered 15-23-205
  14. 15-23-203 · Definitions Relating To Taxes
  15. 15-23-204 · Assessment Of Railroads
  16. 15-23-205 · Assessment -- How Made
  17. 15-23-206 · Through 15-23-210 Reserved
  18. 15-23-211 · Definitions
  19. 15-23-212 · Annual Report
  20. 15-23-213 · Assessment -- Allocation -- Taxable Value
  21. 15-23-214 · Determination Of Tax -- Payment -- Penalty And Interest
  22. 15-23-215 · Deposit Of Taxes
  23. 15-23-216 · Lien -- Collection Actions
  24. 15-23-301 · Officers Of Certain Public Utility Companies To Furnish…
  25. 15-23-302 · Repealed
  26. 15-23-303 · Assessment Of Property -- Apportionment To Counties
  27. 15-23-401 · Definitions
  28. 15-23-402 · Report By Airline Company
  29. 15-23-403 · Determination Of Value -- Exception For New Aircraft And…
  30. 15-23-501 · Taxation Of Mines
  31. 15-23-502 · Net Proceeds Tax -- Statement Of Yield
  32. 15-23-503 · Net Proceeds -- How Computed
  33. 15-23-504 · Lien Of Tax And Penalty
  34. 15-23-505 · Assessment Of Royalties
  35. 15-23-506 · False Or Fraudulent Reports
  36. 15-23-507 · Taxation And Payment On Royalty Interests
  37. 15-23-508 · Lien Of Tax -- Enforcement Of Payment
  38. 15-23-509 · Repealed
  39. 15-23-510 · Through 15-23-514 Reserved
  40. 15-23-515 · Net Proceeds For Talc -- Statement -- Value
Full table of contents →