Montana § 15-39-107 Interest On Deficiency -- Penalty

Montana Statutes

§ 15-39-107 — Interest On Deficiency -- Penalty

Montana § 15-39-107

Title 15TAXATION

Ch. 39TAXATION OF BENTONITE

Part 1General Provisions

This text of Montana § 15-39-107 (Interest On Deficiency -- Penalty) 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. § 15-39-107 (2026).

Text

15-39-107 . Interest on deficiency -- penalty.

(1)Interest accrues on unpaid or delinquent taxes as provided in 15-1-216 . The interest must be computed from the date on which the statement and tax were originally due.

(2)If the payment of a tax deficiency is not made within 60 days after it is due and payable and if the deficiency is due to negligence on the part of the taxpayer but without fraud, the penalty imposed by 15-1-216 (2) must be added to the amount of the deficiency.

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15-39-107 . Interest on deficiency -- penalty. (1) Interest accrues on unpaid or delinquent taxes as provided in 15-1-216 . The interest must be computed from the date on which the statement and tax were originally due.
(2) If the payment of a tax deficiency is not made within 60 days after it is due and payable and if the deficiency is due to negligence on the part of the taxpayer but without fraud, the penalty imposed by 15-1-216 (2) must be added to the amount of the deficiency.