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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-35-105

Penalty And Interest For Delinquent Tax -- Waiver

Official textleg.mt.gov

15-35-105 . Penalty and interest for delinquent tax -- waiver.

# (1)

The department shall add to the amount of all delinquent severance taxes penalty and interest as provided in 15-1-216 .

# (2)

The department shall mail to the person required to file a quarterly report and pay any severance tax, a letter setting forth the amount of tax, penalty, and interest due. The letter must contain a statement that if payment is not made, a warrant for distraint may be filed.

# (3)

A penalty may be waived by the department pursuant to 15-1-206 .

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In this chapter (22 sections)
  1. 15-35-101 · Legislative Findings And Declarations Of Purpose
  2. 15-35-102 · Definitions
  3. 15-35-103 · Severance Tax -- Rates Imposed
  4. 15-35-104 · Quarterly Statement And Payment Of Tax
  5. 15-35-105 · Penalty And Interest For Delinquent Tax -- Waiver
  6. 15-35-106 · Annual Testing Of Samples
  7. 15-35-107 · When Value Of Coal May Be Imputed -- Procedure
  8. 15-35-108 · Disposal Of Severance Taxes
  9. 15-35-109 · Repealed
  10. 15-35-110 · Renumbered 15-35-121
  11. 15-35-111 · Renumbered 15-35-122
  12. 15-35-112 · Deficiency Assessment -- Review -- Penalty And Interest
  13. 15-35-113 · Credit For Overpayment -- Interest On Overpayment
  14. 15-35-114 · Statute Of Limitations
  15. 15-35-115 · Through 15-35-120 Reserved
  16. 15-35-121 · Penalties For Neglect Or False Statement
  17. 15-35-122 · Rulemaking Authority
  18. 15-35-201 · Repealed
  19. 15-35-202 · Repealed
  20. 15-35-203 · Repealed
  21. 15-35-204 · Repealed
  22. 15-35-205 · Repealed
Full table of contents →