Mont. Code Ann. § 16-1-413
This is the official text of Mont. Code Ann. § 16-1-413, part of Montana’s Code Ann — part of the compiled statutory law of Montana, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
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16-1-413 Procedure to compute tax in absence of statement -- estimation of tax -- failure to pay -- penalty and interest
Official statutory text
16-1-413 . Procedure to compute tax in absence of statement -- estimation of tax -- failure to pay -- penalty and interest. (1) If the licensee fails to file any return required by this part 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 a 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 .
(2) The department shall impose a 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 .
Status: in_force · Read it on the official government site
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