15-35-112. 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, pursuant to 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.
History: En. Sec. 1, Ch. 14, L. 1983; amd. Sec. 13, Ch. 811, L. 1991; amd. Sec. 16, Ch. 427, L. 1999; amd. Sec. 18, Ch. 594, L. 2005.
Structure Montana Code Annotated
Chapter 35. Coal Severance Tax
15-35-101. Legislative findings and declarations of purpose
15-35-103. Severance tax -- rates imposed
15-35-104. Quarterly statement and payment of tax
15-35-105. Penalty and interest for delinquent tax -- waiver
15-35-106. Annual testing of samples
15-35-107. When value of coal may be imputed -- procedure
15-35-108. Disposal of severance taxes
15-35-110. Renumbered 15-35-121
15-35-111. Renumbered 15-35-122
15-35-112. Deficiency assessment -- review -- penalty and interest
15-35-113. Credit for overpayment -- interest on overpayment
15-35-114. Statute of limitations
15-35-115. through 15-35-120 reserved