15-51-109. 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. 20, Ch. 811, L. 1991; amd. Sec. 34, Ch. 427, L. 1999; amd. Sec. 30, Ch. 594, L. 2005.
Structure Montana Code Annotated
Chapter 51. Electrical Energy Producer's License Tax
15-51-101. Rate of tax -- electrical energy producers
15-51-102. Payment of tax -- may be itemized on customers' bills
15-51-103. Disposition of revenue -- penalty and interest on delinquency
15-51-104. Inspection of books of producer
15-51-106. Future producers to comply
15-51-107. and 15-51-108 reserved
15-51-109. Deficiency assessment -- review -- penalty and interest
15-51-110. Credit for overpayment -- interest on overpayment
15-51-111. Procedure to compute tax in absence of statement -- waiver of penalty
15-51-112. Warrant for distraint
15-51-113. Penalty for violation -- enforcement
15-51-114. Statute of limitations