Montana § 15-70-715 Penalties For Refusal Or Failure To File Return Or Pay Tax When Due

Montana Statutes

§ 15-70-715 — Penalties For Refusal Or Failure To File Return Or Pay Tax When Due

Montana § 15-70-715

Title 15TAXATION

Ch. 70GASOLINE AND VEHICLE FUELS TAXES

Part 7Alternative Fuel Tax

This text of Montana § 15-70-715 (Penalties For Refusal Or Failure To File Return Or Pay Tax When Due) 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. § 15-70-715 (2026).

Text

15-70-715 . Penalties for refusal or failure to file return or pay tax when due.

(1)If an alternative fuel dealer refuses or fails to file a return required by this part within the time prescribed by 15-70-103 and 15-70-714 , there is imposed a penalty of $25 or a sum equal to 10% of the tax due, whichever is greater, together with interest at the rate of 1% on the tax due for each calendar month or fraction of a month during which the refusal or failure continues. If an alternative fuel dealer establishes to the satisfaction of the department that the failure to file a return within the time prescribed was due to reasonable cause, the department shall waive the penalty imposed by this section.

(2)Whenever an alternative fuel dealer files a return but fails to pay in whole or in part the

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15-70-715 . Penalties for refusal or failure to file return or pay tax when due. (1) If an alternative fuel dealer refuses or fails to file a return required by this part within the time prescribed by 15-70-103 and 15-70-714 , there is imposed a penalty of $25 or a sum equal to 10% of the tax due, whichever is greater, together with interest at the rate of 1% on the tax due for each calendar month or fraction of a month during which the refusal or failure continues. If an alternative fuel dealer establishes to the satisfaction of the department that the failure to file a return within the time prescribed was due to reasonable cause, the department shall waive the penalty imposed by this section.
(2) Whenever an alternative fuel dealer files a return but fails to pay in whole or in part the tax due under this part, there must be added to the unpaid amount due interest at the rate of 1% a month or fraction of a month from the date on which the tax was due to the date of payment in full.