Montana § 15-27-110 Deficiency Assessment -- Penalty And Interest -- Hearing

Montana Statutes

§ 15-27-110 — Deficiency Assessment -- Penalty And Interest -- Hearing

Montana § 15-27-110

Title 15TAXATION

Ch. 27AMBULANCE PROVIDER ASSESSMENT FEE

This text of Montana § 15-27-110 (Deficiency Assessment -- Penalty And Interest -- Hearing) 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. § 15-27-110 (2026).

Text

15-27-110 . (Temporary -- effective on occurrence of contingency) Deficiency assessment -- penalty and interest -- hearing.

(1)(a) If the department determines that the amount of the assessment fee due is greater than the amount disclosed by the report, it shall mail the ambulance provider a notice of the additional fees proposed to be assessed. Within 30 days after the mailing of the notice, the ambulance provider may file with the department a written protest against the proposed additional fees stating the grounds on which the protest is based. The ambulance provider may request in its protest an oral hearing or an opportunity to present additional evidence relating to its fee liability.

(b)If a protest is not filed, the amount of the additional fees proposed to be assessed becomes fi

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15-27-110 . (Temporary -- effective on occurrence of contingency) Deficiency assessment -- penalty and interest -- hearing. (1) (a) If the department determines that the amount of the assessment fee due is greater than the amount disclosed by the report, it shall mail the ambulance provider a notice of the additional fees proposed to be assessed. Within 30 days after the mailing of the notice, the ambulance provider may file with the department a written protest against the proposed additional fees stating the grounds on which the protest is based. The ambulance provider may request in its protest an oral hearing or an opportunity to present additional evidence relating to its fee liability.
(b) If a protest is not filed, the amount of the additional fees proposed to be assessed becomes final on the expiration of the 30-day period.
(c) If a protest is filed, the department shall reconsider the proposed assessment and, if the ambulance provider has requested, shall grant the provider an oral hearing. After consideration of the protest and the evidence presented at an oral hearing, the department's action on the protest is final when it mails notice of its action to the ambulance provider.
(2) When a deficiency is determined and the fees become final, the department shall mail a notice and demand to the ambulance provider for payment. Penalty and interest may be added to any deficiency assessment as provided in 15-1-216 . (Void on occurrence of contingency--sec. 20, Ch. 420, L. 2025--see chapter compiler's comment; terminates June 30, 2033--sec. 21, Ch. 420, L. 2025.)