Montana § 15-50-308 Estimation Of Tax Upon Failure To File Statement Or Pay Tax -- Penalty And Interest -- Notice

Montana Statutes

§ 15-50-308 — Estimation Of Tax Upon Failure To File Statement Or Pay Tax -- Penalty And Interest -- Notice

Montana § 15-50-308

Title 15TAXATION

Ch. 50PUBLIC CONTRACTOR'S FEES AND TAX

Part 3Contractor's Tax Return

This text of Montana § 15-50-308 (Estimation Of Tax Upon Failure To File Statement Or Pay Tax -- Penalty And Interest -- Notice) 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. § 15-50-308 (2026).

Text

15-50-308 . Estimation of tax upon failure to file statement or pay tax -- penalty and interest -- notice.

(1)If a person fails to file the statement required by 15-50-206 within the time required or fails to pay the tax required by this chapter on or before the date payment is due, the department shall determine as best it may the total gross income of the person from its contracting business within this state during the quarter.

(2)The department shall compute the amount of license taxes due, including penalty and interest as provided in 15-1-216 , from the person and shall mail to the person a letter and tax assessment statement setting forth the amount of delinquent license tax, penalty, and interest due. The letter must advise that if payment is not made, a warrant for distraint may

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15-50-308 . Estimation of tax upon failure to file statement or pay tax -- penalty and interest -- notice. (1) If a person fails to file the statement required by 15-50-206 within the time required or fails to pay the tax required by this chapter on or before the date payment is due, the department shall determine as best it may the total gross income of the person from its contracting business within this state during the quarter.
(2) The department shall compute the amount of license taxes due, including penalty and interest as provided in 15-1-216 , from the person and shall mail to the person a letter and tax assessment statement setting forth the amount of delinquent license tax, penalty, and interest due. The letter must advise that if payment is not made, a warrant for distraint may be filed.