15-65-115. Failure to pay or file -- penalty and interest -- review -- interest. (1) A seller who fails to file the report as required by 15-65-112 must be assessed a penalty as provided in 15-1-216. The department may waive any penalty as provided in 15-1-206.
(2) A seller who fails to make payment or fails to report and make payment as required by 15-65-112 must be assessed penalty and interest as provided in 15-1-216. The department may waive any penalty pursuant to 15-1-206.
(3) (a) If a seller fails to file the report required by 15-65-112 or if the department determines that the report understates the amount of tax due, the department may determine the amount of the tax due and assess that amount against the seller. The provisions of 15-1-211 apply to any assessment by the department. The seller may seek review of the assessment pursuant to 15-1-211.
(b) When a deficiency is determined and the tax becomes final, the department shall mail a notice and demand for payment to the seller. Penalty and interest must be added to any deficiency assessment as provided in 15-1-216.
History: En. Sec. 6, Ch. 607, L. 1987; amd. Secs. 6, 19, Ch. 676, L. 1991; amd. Sec. 26, Ch. 811, L. 1991; amd. Sec. 45, Ch. 427, L. 1999; amd. Sec. 35, Ch. 594, L. 2005; amd. Sec. 6, Ch. 484, L. 2021.
Structure Montana Code Annotated
Chapter 65. Lodging Facility Use Tax
15-65-102. Rulemaking authority
15-65-103. through 15-65-110 reserved
15-65-112. Collection and reporting
15-65-115. Failure to pay or file -- penalty and interest -- review -- interest
15-65-116. Credit for overpayment -- interest on overpayment
15-65-117. through 15-65-120 reserved
15-65-121. Distribution of tax proceeds
15-65-123. through 15-65-130 reserved
15-65-131. State agencies to account for in-state lodging expenditures