Table of Contents
TITLE 15. TAXATION
CHAPTER 59. CEMENT TAXES
Part 1. Cement and Gypsum Producers
Current Version 2025, 2023, 2021, 2019, 2017, 2015, 2013, 2011, 2009, 2007, 2005, 2003, 2001, 1999
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15-59-101
15-59-102
15-59-104
15-59-105
15-59-106
15-59-107
15-59-108
15-59-109
15-59-110
15-59-111
15-59-112
15-59-113
15-59-114
15-59-121
Mont. Code Ann. § 15-59-112

Deficiency assessment – review – penalty and interest

(1) If the department determines that the amount of tax due is greater than the amount disclosed by a return, it shall mail to the taxpayer a notice, as provided in 15-1-211, of the additional tax proposed to be assessed. The taxpayer may seek 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.

Official Annotations
History:
En. Sec. 1, Ch. 14, L. 1983
Amd. Sec. 24, Ch. 811, L. 1991
Amd. Sec. 41, Ch. 427, L. 1999 (HB 132 - Kasten, Betty Lou (R) HD 99)
Amd. Sec. 33, Ch. 594, L. 2005 (HB 592 - Waitschies, Karl (R) HD 36)
Source