Montana § 15-36-314 Deficiency Assessment -- Review -- Penalty And Interest

Montana Statutes

§ 15-36-314 — Deficiency Assessment -- Review -- Penalty And Interest

Montana § 15-36-314

Title 15TAXATION

Ch. 36OIL AND GAS PRODUCTION TAX

Part 3Oil and Gas Production Tax Act

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Bluebook

Mont. Code Ann. § 15-36-314 (2026).

Text

15-36-314 . Deficiency assessment -- review -- penalty and interest.

(1)If the department determines that the amount of the 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 notice must contain a statement that if payment is not made, a warrant for distraint may be filed. The taxpayer may seek review of the determination pursuant to 15-1-211 .

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

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15-36-314 . Deficiency assessment -- review -- penalty and interest. (1) If the department determines that the amount of the 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 notice must contain a statement that if payment is not made, a warrant for distraint may be filed. The taxpayer may seek review of the determination pursuant to 15-1-211 .
(2) Penalty and interest must be added to a deficiency assessment as provided in 15-1-216 .

Legislative History

En. Sec. 11, Ch. 451, L. 1995; amd. Sec. 1, Ch. 295, L. 1997; amd. Sec. 35, Ch. 51, L. 1999; amd. Sec. 20, Ch. 427, L. 1999; amd. Sec. 6, Ch. 522, L. 2003; amd. Sec. 19, Ch. 594, L. 2005.