Montana § 15-53-145 Deficiency Assessment -- Review -- Interest -- Penalty

Montana Statutes

§ 15-53-145 — Deficiency Assessment -- Review -- Interest -- Penalty

Montana·Title 15 TAXATION·Ch. 53 RETAIL TELECOMMUNICATIONS EXCISE TAX·Part 1 General Provisions

15-53-145 . Deficiency assessment -- review -- interest -- penalty.

(1)If the department determines that the amount of tax due is greater than the amount reported, it shall mail to the taxpayer a notice, pursuant to 15-1-211 , of the additional tax proposed to be assessed. The taxpayer may seek a review of the determination pursuant to 15-1-211 .

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

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15-53-145 . Deficiency assessment -- review -- interest -- penalty. (1) If the department determines that the amount of tax due is greater than the amount reported, it shall mail to the taxpayer a notice, pursuant to 15-1-211 , of the additional tax proposed to be assessed. The taxpayer may seek a review of the determination pursuant to 15-1-211 .
(2) Penalty and interest must be added to any deficiency assessment as provided in 15-1-216 .

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