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·Title 15 TAXATION·Ch. 70 GASOLINE AND VEHICLE FUELS TAXES·Part 7 Alternative Fuel Tax

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.

Montana § 15-70-715 (Penalties For Refusal Or Failure To File Return Or Pay Tax When Due) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.