Montana § 16-1-413 Procedure To Compute Tax In Absence Of Statement -- Estimation Of Tax -- Failure To Pay -- Penalty And Interest

Montana Statutes

§ 16-1-413 — Procedure To Compute Tax In Absence Of Statement -- Estimation Of Tax -- Failure To Pay -- Penalty And Interest

Montana § 16-1-413

Title 16ALCOHOL, TOBACCO, AND MARIJUANA

Ch. 1ADMINISTRATION AND TAXATION OF ALCOHOL

Part 4Taxation of Alcoholic Beverages

This text of Montana § 16-1-413 (Procedure To Compute Tax In Absence Of Statement -- Estimation Of Tax -- Failure To Pay -- Penalty And Interest) 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. § 16-1-413 (2026).

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 de

Free access — add to your briefcase to read the full text and ask questions with AI

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 .