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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-36-313

Procedure To Compute Tax In Absence Of Statement -- Estimation Of Tax -- Failure To File Penalty And Interest

Official textleg.mt.gov

15-36-313 . Procedure to compute tax in absence of statement -- estimation of tax -- failure to file penalty and interest.

# (1)

If the operator fails to file any statement required by 15-36-311 within the time required, the department shall ascertain the number of barrels of oil or cubic feet of gas produced and sold by the person in this state during the quarter and during each month of the quarter. The department also shall determine the average value of the barrels of oil produced and sold during each month or the average value of cubic feet of gas produced and sold during each month and fix the amount of the taxes due from the person for the quarter.

# (2)

The department shall impose penalty and interest as provided in 15-1-216 . The department shall mail to the taxpayer a notice, pursuant to 15-1-211 , of the tax, penalty, and interest proposed to be assessed. The taxpayer may seek review of the determination pursuant to 15-1-211 . The notice must contain a statement that if payment is not made, a warrant for distraint may be filed. The department may waive any penalty pursuant to 15-1-206 .

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In this chapter (40 sections)
  1. 15-36-106 · Repealed
  2. 15-36-107 · Repealed
  3. 15-36-108 · Repealed
  4. 15-36-109 · Repealed
  5. 15-36-110 · Repealed
  6. 15-36-111 · Repealed
  7. 15-36-112 · Repealed
  8. 15-36-113 · Repealed
  9. 15-36-114 · Repealed
  10. 15-36-115 · Through 15-36-119 Reserved
  11. 15-36-120 · Repealed
  12. 15-36-121 · Repealed
  13. 15-36-122 · Repealed
  14. 15-36-123 · Through 15-36-125 Reserved
  15. 15-36-126 · Repealed
  16. 15-36-301 · Short Title
  17. 15-36-302 · Legislative Findings And Declaration Of Purpose
  18. 15-36-303 · Definitions
  19. 15-36-304 · Production Tax Rates Imposed On Oil And Natural Gas --…
  20. 15-36-305 · Determination Of Gross Value Of Product
  21. 15-36-306 · Through 15-36-308 Reserved
  22. 15-36-309 · Certain Royalties Exempt
  23. 15-36-310 · Operator Responsible For Payment -- Deduction Of Taxes From…
  24. 15-36-311 · Quarterly Payment Of Tax -- Statement -- Failure To Pay…
  25. 15-36-312 · Record Of Product -- Carriers To Furnish Data -- Penalty
  26. 15-36-313 · Procedure To Compute Tax In Absence Of Statement --…
  27. 15-36-314 · Deficiency Assessment -- Review -- Penalty And Interest
  28. 15-36-315 · Credit Or Refund For Overpayment -- Refund From County --…
  29. 15-36-316 · Through 15-36-318 Reserved
  30. 15-36-319 · Warrant For Distraint
  31. 15-36-320 · Repealed
  32. 15-36-321 · Statute Of Limitations
  33. 15-36-322 · Rulemaking Authority
  34. 15-36-323 · Repealed
  35. 15-36-324 · Repealed
  36. 15-36-325 · Repealed
  37. 15-36-326 · Oil And Natural Gas Accelerated Tax Fund
  38. 15-36-327 · Through 15-36-330 Reserved
  39. 15-36-331 · Distribution Of Taxes
  40. 15-36-332 · Distribution Of Taxes To Taxing Units -- Appropriation
Full table of contents →