Montana § 15-37-108 - Delinquent Taxes -- Penalty And Interest
Full text of Montana Montana Code Annotated § 15-37-108 — Delinquent Taxes -- Penalty And Interest, with citation guidance and answers to common questions.
§ 15-37-108. Delinquent Taxes -- Penalty And Interest
Delinquent taxes -- penalty and interest. All license taxes assessed under the provisions of this part become delinquent if not paid on or before midnight of the date that the tax is payable as established for the applicable reporting period in 15-37-105 (1). The department shall add to the amount of delinquent metalliferous mines tax penalty and interest as provided in 15-1-216 . The department may waive a late payment penalty as provided in 15-1-206 .
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-37-108
What does Montana Code Annotated § 15-37-108 cover?
Section 15-37-108 ("Delinquent Taxes -- Penalty And Interest") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Montana § 15-37-108?
A common citation format is "Montana Code Annotated § 15-37-108" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 15-37-108 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Montana.