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

Montana Statutes

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

Montana § 15-35-112

Title 15TAXATION

Ch. 35COAL SEVERANCE TAX

Part 1General Provisions

This text of Montana § 15-35-112 (Deficiency Assessment -- Review -- 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. § 15-35-112 (2026).

Text

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 .

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

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 .