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·Title 15 TAXATION·Ch. 50 PUBLIC CONTRACTOR'S FEES AND TAX·Part 3 Contractor's Tax Return

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.

Montana § 15-50-308 (Estimation Of Tax Upon Failure To File Statement Or Pay Tax -- Penalty And Interest -- Notice) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.