Montana Code 15-35-105. Penalty and interest for delinquent tax — waiver
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15-35-105. Penalty and interest for delinquent tax — waiver. (1) The department shall add to the amount of all delinquent severance taxes penalty and interest as provided in 15-1-216.
Terms Used In Montana Code 15-35-105
- Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
(2)The department shall mail to the person required to file a quarterly report and pay any severance tax, a letter setting forth the amount of tax, penalty, and interest due. The letter must contain a statement that if payment is not made, a warrant for distraint may be filed.
(3)A penalty may be waived by the department pursuant to 15-1-206.