Montana Statutes
§ 15-70-716 — Deficiency -- Penalty
Montana § 15-70-716
This text of Montana § 15-70-716 (Deficiency -- Penalty) 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. § 15-70-716 (2026).
Text
15-70-716 . Deficiency -- penalty. If the department determines that the tax reported by an alternative fuel dealer is deficient, the department shall assess the deficiency on the basis of information available to the department. There must be added to the deficiency interest on the deficient amount at the rate of 1% a month or fraction of a month from the date on which the return was due.
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Legislative History
En. Sec. 13, Ch. 405, L. 1995; amd. Sec. 13, Ch. 125, L. 1997; amd. Sec. 15, Ch. 399, L. 2023.
Nearby Sections
15
§ 15-70-101
Disposition Of Funds§ 15-70-103
Time Of Mailing And Filing§ 15-70-104
Rules To Be Established By Department§ 15-70-106
And 15-70-107 Reserved§ 15-70-108
Payment Of Taxes By Negotiable Instrument§ 15-70-109
Reserved§ 15-70-111
Judicial Review And Appeals§ 15-70-112
Definitions§ 15-70-115
Rules§ 15-70-116
Through 15-70-120 ReservedCite This Page — Counsel Stack
Bluebook (online)
Montana § 15-70-716, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/70/15-70-716.