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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-64-105

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

Official textleg.mt.gov

15-64-105 . Procedure to compute tax in absence of statement -- estimation of tax -- failure to file -- penalty and interest.

# (1)

If the licensee fails to file any return required by 15-64-103 within the time required, the department may, at any time, audit the licensee or estimate the taxes due from any information in its possession and, based on the audit or estimate, assess the licensee for the taxes, penalties, and interest due the state.

# (2)

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

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In this chapter (12 sections)
  1. 15-64-101 · Definitions
  2. 15-64-102 · Tax On Marijuana Sales
  3. 15-64-103 · Returns -- Payment -- Recordkeeping -- Authority Of…
  4. 15-64-104 · Deficiency Assessment -- Penalty And Interest -- Statute Of…
  5. 15-64-105 · Procedure To Compute Tax In Absence Of Statement --…
  6. 15-64-106 · Authority To Collect Delinquent Taxes
  7. 15-64-107 · Through 15-64-109 Reserved
  8. 15-64-110 · Refunds -- Interest -- Limitations
  9. 15-64-111 · Information -- Confidentiality -- Agreements With Another…
  10. 15-64-112 · Department To Make Rules
  11. 15-64-1001 · Definitions
  12. 15-64-1002 · License Requirements -- Rulemaking
Full table of contents →