Montana § 15-35-112 Deficiency Assessment -- Review -- Penalty And Interest

Montana Statutes

§ 15-35-112 — Deficiency Assessment -- Review -- Penalty And Interest

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

15-35-112 . Deficiency assessment -- review -- penalty and interest.

(1)If the department determines that the amount of tax due is greater than the amount disclosed by a return, it shall mail to the taxpayer a notice, pursuant to 15-1-211 , of the additional tax proposed to be assessed. The taxpayer may seek review of the determination pursuant to 15-1-211 .

(2)Penalty and interest must be added to any deficiency assessment as provided in 15-1-216 .

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15-35-112 . Deficiency assessment -- review -- penalty and interest. (1) If the department determines that the amount of tax due is greater than the amount disclosed by a return, it shall mail to the taxpayer a notice, pursuant to 15-1-211 , of the additional tax proposed to be assessed. The taxpayer may seek review of the determination pursuant to 15-1-211 .
(2) Penalty and interest must be added to any deficiency assessment as provided in 15-1-216 .

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