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

Montana Statutes

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

Montana § 15-35-105

Title 15TAXATION

Ch. 35COAL SEVERANCE TAX

Part 1General Provisions

This text of Montana § 15-35-105 (Penalty And Interest For Delinquent Tax -- Waiver) 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. § 15-35-105 (2026).

Text

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 .