Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-27-109
Estimated Assessment Fee On Failure To File
15-27-109 . (Temporary -- effective on occurrence of contingency) Estimated assessment fee on failure to file. For the purposes of ascertaining the correctness of any report, the department may:
# (1)
examine or cause to have examined by a designated agent or representative any books, papers, records, or memoranda bearing on the information required to be included in the report;
# (2)
require the attendance of any officer or employee of the ambulance provider making the report or the attendance of any other persons having relevant knowledge; and
# (3)
take testimony and require the production of any other material for its information. (Void on occurrence of contingency--sec. 20, Ch. 420, L. 2025--see chapter compiler's comment; terminates June 30, 2033--sec. 21, Ch. 420, L. 2025.)
Source: view the official text
In this chapter (13 sections)
- 15-27-101 · Definitions
- 15-27-102 · Ambulance Provider Assessment Fee
- 15-27-103 · Relation To Other Taxes And Fees
- 15-27-104 · Rulemaking Authority
- 15-27-105 · Reporting And Collection Of Assessment Fee
- 15-27-106 · Audit -- Records
- 15-27-107 · Periods Of Limitation
- 15-27-108 · Penalty And Interest For Delinquent Fee
- 15-27-109 · Estimated Assessment Fee On Failure To File
- 15-27-110 · Deficiency Assessment -- Penalty And Interest -- Hearing
- 15-27-111 · Closing Agreements
- 15-27-112 · Credit For Overpayment -- Interest On Overpayment
- 15-27-113 · Warrant For Distraint