Montana Code 15-51-103. Disposition of revenue — penalty and interest on delinquency
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15-51-103. Disposition of revenue — penalty and interest on delinquency. The department shall, in accordance with the provisions of 17-2-124, promptly remit the collected taxes to the state treasurer. Taxes not paid on the due date are delinquent, and penalty and interest must be added to the delinquent taxes as provided in 15-1-216.
Terms Used In Montana Code 15-51-103
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201