15-51-111. Procedure to compute tax in absence of statement -- waiver of penalty. (1) If any person fails to file any statement required by 15-51-101 within the time required, the department shall, after the time has expired, determine the number of KWH produced by the person in this state during the quarter and compute the amount of taxes due to the state from the person for the quarter and add penalty and interest as required by 15-1-216. The department shall mail to the person required to file a quarterly report and pay the tax a letter setting forth the amount of tax, penalty, and interest due, and the letter must contain a statement that if payment is not made, a warrant for distraint may be filed.
(2) A penalty imposed by 15-1-216 may be waived by the department pursuant to 15-1-206.
History: En. 84-1610 by Sec. 5, Ch. 401, L. 1977; R.C.M. 1947, 84-1610; amd. Sec. 28, Ch. 581, L. 1979; amd. Sec. 23, Ch. 439, L. 1981; amd. Sec. 36, Ch. 427, L. 1999.
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