15-37-108. Delinquent taxes -- penalty and interest. All license taxes assessed under the provisions of this part become delinquent if not paid on or before midnight of the date that the tax is payable as established for the applicable reporting period in 15-37-105(1). The department shall add to the amount of delinquent metalliferous mines tax penalty and interest as provided in 15-1-216. The department may waive a late payment penalty as provided in 15-1-206.
History: En. Sec. 7, Initiative No. 28, 1925; re-en. Sec. 2344.7, R.C.M. 1935; amd. Sec. 2, Ch. 165, L. 1959; amd. Sec. 5, Ch. 126, L. 1975; R.C.M. 1947, 84-2007; amd. Sec. 5, Ch. 227, L. 1983; amd. Sec. 5, Ch. 128, L. 1989; amd. Sec. 7, Ch. 672, L. 1989; amd. Sec. 24, Ch. 427, L. 1999; amd. Sec. 6, Ch. 19, Sp. L. August 2002; amd. Sec. 23, Ch. 594, L. 2005.
Structure Montana Code Annotated
Chapter 37. Mining License Taxes
15-37-101. License tax on metal mines
15-37-102. Gross value of metal mine yield -- definitions
15-37-104. Mine operator's statement of gross value -- reports and sampling
15-37-105. Computation and payment of tax
15-37-106. Procedure in case of failure to file statements
15-37-107. Warrant for distraint
15-37-108. Delinquent taxes -- penalty and interest
15-37-109. False or erroneous statements -- investigation penalty and interest
15-37-110. Review of determination of gross value of product or amount of tax
15-37-111. License tax supplemental
15-37-112. Returns of dissolved corporations
15-37-114. Deficiency assessment -- review -- penalty and interest
15-37-115. Credit for overpayment -- interest on overpayment
15-37-116. Statute of limitations
15-37-117. Disposition of metalliferous mines license taxes