Montana § 16-1-412 Deficiency Assessment -- Penalty And Interest -- Statute Of Limitations

Montana Statutes

§ 16-1-412 — Deficiency Assessment -- Penalty And Interest -- Statute Of Limitations

Montana § 16-1-412

Title 16ALCOHOL, TOBACCO, AND MARIJUANA

Ch. 1ADMINISTRATION AND TAXATION OF ALCOHOL

Part 4Taxation of Alcoholic Beverages

This text of Montana § 16-1-412 (Deficiency Assessment -- Penalty And Interest -- Statute Of Limitations) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 16-1-412 (2026).

Text

16-1-412 . Deficiency assessment -- penalty and interest -- statute of limitations.

(1)If the department determines that the amount of the tax due is greater than the amount disclosed by a return, it shall mail to the licensee a notice, pursuant to 15-1-211 , of the additional tax 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 .

(2)Penalty and interest must be added to a deficiency assessment as provided in 15-1-216 . The department may waive any penalty pursuant to 15-1-206 .

(3)The amount of tax due under any return may be determined by the department within 3 years after the return was filed, regardless of whether the return was filed

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16-1-412 . Deficiency assessment -- penalty and interest -- statute of limitations. (1) If the department determines that the amount of the tax due is greater than the amount disclosed by a return, it shall mail to the licensee a notice, pursuant to 15-1-211 , of the additional tax 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 .
(2) Penalty and interest must be added to a deficiency assessment as provided in 15-1-216 . The department may waive any penalty pursuant to 15-1-206 .
(3) The amount of tax due under any return may be determined by the department within 3 years after the return was filed, regardless of whether the return was filed on or after the last day prescribed for filing. For the purposes of this section, a return due under this part and filed before the last day prescribed by law or rule is considered to be filed on the last day prescribed for filing.