15-37-205. Procedure on failure to file statement. (1) If a person fails to file any statement required by 15-37-204 within the time required or fails to pay the tax required by this part on or before the date the payment is due, the department shall immediately after the time has expired proceed to determine the amount produced by the person within this state during the quarter and during each month of the quarter and shall determine and fix the amount of the license taxes due to the state from the person for the quarter.
(2) The department shall add to the amount of all delinquent micaceous mineral mines license taxes penalty and interest as provided in 15-1-216. The department may waive a penalty pursuant to 15-1-206.
History: En. Sec. 7, Ch. 50, L. 1951; amd. Sec. 229, Ch. 516, L. 1973; amd. Sec. 3, Ch. 209, L. 1977; R.C.M. 1947, 84-5907(1), (2); amd. Sec. 28, Ch. 427, L. 1999.
Structure Montana Code Annotated
Chapter 37. Mining License Taxes
Part 2. Micaceous Mineral Mines
15-37-201. License tax on micaceous mines
15-37-205. Procedure on failure to file statement
15-37-206. Collection -- warrant for distraint
15-37-207. Disposition of proceeds of tax
15-37-209. Renumbered 15-37-221
15-37-210. Deficiency assessment -- review -- penalty and interest
15-37-211. Credit for overpayment -- interest on overpayment
15-37-212. Statute of limitations
15-37-213. through 15-37-220 reserved
15-37-221. Penalty for violations