15-50-309. Penalty and interest for delinquency -- waiver. (1) License taxes due under this chapter become delinquent if not paid within 30 days after payment to the contractor. The department shall add to the amount of all delinquent license taxes penalty and interest as provided in 15-1-216.
(2) Penalties imposed by 15-1-216 may be waived by the department pursuant to 15-1-206.
History: En. Sec. 6, Ch. 558, L. 1995; amd. Sec. 32, Ch. 427, L. 1999.
Structure Montana Code Annotated
Chapter 50. Public Contractor's Fees and Tax
Part 3. Contractor's Tax Return
15-50-301. Rules for contractor's return
15-50-302. Renumbered 37-71-301
15-50-303. Renumbered 37-71-302
15-50-304. Statute of limitations
15-50-305. and 15-50-306 reserved
15-50-307. Inspection of books of contractor
15-50-309. Penalty and interest for delinquency -- waiver