Montana § 15-35-105 Penalty And Interest For Delinquent Tax -- Waiver

Montana Statutes

§ 15-35-105 — Penalty And Interest For Delinquent Tax -- Waiver

Montana·Title 15 TAXATION·Ch. 35 COAL SEVERANCE TAX·Part 1 General Provisions

15-35-105 . Penalty and interest for delinquent tax -- waiver.

(1)The department shall add to the amount of all delinquent severance taxes penalty and interest as provided in 15-1-216 .

(2)The department shall mail to the person required to file a quarterly report and pay any severance tax, a letter setting forth the amount of tax, penalty, and interest due. The letter must contain a statement that if payment is not made, a warrant for distraint may be filed.

(3)A penalty may be waived by the department pursuant to 15-1-206 .

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15-35-105 . Penalty and interest for delinquent tax -- waiver. (1) The department shall add to the amount of all delinquent severance taxes penalty and interest as provided in 15-1-216 .
(2) The department shall mail to the person required to file a quarterly report and pay any severance tax, a letter setting forth the amount of tax, penalty, and interest due. The letter must contain a statement that if payment is not made, a warrant for distraint may be filed.
(3) A penalty may be waived by the department pursuant to 15-1-206 .

Montana § 15-35-105 (Penalty And Interest For Delinquent Tax -- Waiver) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.