1. MCA Contents
  2. TITLE 15
  3. CHAPTER 51
  4. Part 1
  5. 15-51-111 Procedure to compute tax in absence of statement -- waiver of penalty

Montana Code Annotated 2023

TITLE 15. TAXATION

CHAPTER 51. ELECTRICAL ENERGY PRODUCER'S LICENSE TAX

Part 1. General Provisions

Procedure To Compute Tax In Absence Of Statement -- Waiver Of Penalty

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.