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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-70-717

Determination If No Return Made -- Penalty -- Presumption

Official textleg.mt.gov

15-70-717 . Determination if no return made -- penalty -- presumption.

# (1)

If an alternative dealer, whether or not the dealer is licensed, fails, neglects, or refuses to file an alternative fuel tax return when due, the department shall, on the basis of information available to the department, determine the tax liability of the alternative fuel dealer for the period during which a return was not filed and add to the tax determined the penalty and interest provided for in 15-70-715 .

# (2)

An assessment made by the department pursuant to 15-70-715 , 15-70-716 , or this section is presumed to be correct. Whenever the validity of the assessment is in question, the burden is on the person who challenges the assessment to establish by a preponderance of the evidence that it is erroneous or excessive.

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In this chapter (40 sections)
  1. 15-70-457 · Department To Furnish Forms
  2. 15-70-458 · Penalty For Operation Without Temporary Permit --…
  3. 15-70-501 · Short Title
  4. 15-70-502 · Purpose
  5. 15-70-503 · Definitions
  6. 15-70-504 · Through 15-70-510 Reserved
  7. 15-70-511 · Licensing Of Ethanol Distributors
  8. 15-70-512 · Distributor's Statement
  9. 15-70-513 · Recordkeeping Requirements
  10. 15-70-514 · Examination Of Records
  11. 15-70-515 · Through 15-70-520 Reserved
  12. 15-70-521 · Denaturing Ethanol -- Refund Authorized
  13. 15-70-522 · Tax Incentive For Production Of Ethanol -- Rules
  14. 15-70-523 · Application For Payment Of Tax Incentive
  15. 15-70-524 · Through 15-70-526 Reserved
  16. 15-70-527 · Penalty For Failure To File
  17. 15-70-601 · Repealed
  18. 15-70-701 · Definitions
  19. 15-70-702 · Alternative Fuel Dealer's License
  20. 15-70-703 · Application For License
  21. 15-70-704 · Bonding, Release Of Surety, And Additional Bond
  22. 15-70-705 · Issuance Of License -- Grounds For Refusal -- Hearing
  23. 15-70-706 · Revocation Of License -- Notice
  24. 15-70-707 · Cancellation Of License On Surrender
  25. 15-70-708 · Through 15-70-710 Reserved
  26. 15-70-711 · Tax On Compressed Natural Gas, Hydrogen Fuel, Liquefied…
  27. 15-70-712 · Recordkeeping
  28. 15-70-713 · Examination Of Records -- Enforcement -- Reciprocity
  29. 15-70-714 · Returns Required -- Payment
  30. 15-70-715 · Penalties For Refusal Or Failure To File Return Or Pay Tax…
  31. 15-70-716 · Deficiency -- Penalty
  32. 15-70-717 · Determination If No Return Made -- Penalty -- Presumption
  33. 15-70-718 · Fraudulent Return -- Penalty
  34. 15-70-719 · Warrant For Distraint
  35. 15-70-720 · Statute Of Limitations
  36. 15-70-801 · Definitions
  37. 15-70-802 · Public Charging Station Tax
  38. 15-70-803 · Installation Of Electric Meters
  39. 15-70-804 · Public Charging Station Rate Disclosure
  40. 15-70-805 · Public Charging Station Operator Statements And Tax Payment…
Full table of contents →