Montana § 15-37-108 Delinquent Taxes -- Penalty And Interest

Montana Statutes

§ 15-37-108 — Delinquent Taxes -- Penalty And Interest

Montana § 15-37-108

Title 15TAXATION

Ch. 37MINING LICENSE TAXES

Part 1Metalliferous Mines

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Bluebook

Mont. Code Ann. § 15-37-108 (2026).

Text

15-37-108 . Delinquent taxes -- penalty and interest. All license taxes assessed under the provisions of this part become delinquent if not paid on or before midnight of the date that the tax is payable as established for the applicable reporting period in 15-37-105 (1). The department shall add to the amount of delinquent metalliferous mines tax penalty and interest as provided in 15-1-216 . The department may waive a late payment penalty as provided in 15-1-206 .

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15-37-108 . Delinquent taxes -- penalty and interest. All license taxes assessed under the provisions of this part become delinquent if not paid on or before midnight of the date that the tax is payable as established for the applicable reporting period in 15-37-105 (1). The department shall add to the amount of delinquent metalliferous mines tax penalty and interest as provided in 15-1-216 . The department may waive a late payment penalty as provided in 15-1-206 .

Legislative History

En. Sec. 7, Initiative No. 28, 1925; re-en. Sec. 2344.7, R.C.M. 1935; amd. Sec. 2, Ch. 165, L. 1959; amd. Sec. 5, Ch. 126, L. 1975; R.C.M. 1947, 84-2007; amd. Sec. 5, Ch. 227, L. 1983; amd. Sec. 5, Ch. 128, L. 1989; amd. Sec. 7, Ch. 672, L. 1989; amd. Sec. 24, Ch. 427, L. 1999; amd. Sec. 6, Ch. 19, Sp. L. August 2002; amd. Sec. 23, Ch. 594, L. 2005.