Montana § 15-38-107 - Procedure In Case Of Failure To File Statement
Full text of Montana Montana Code Annotated § 15-38-107 — Procedure In Case Of Failure To File Statement, with citation guidance and answers to common questions.
§ 15-38-107. Procedure In Case Of Failure To File Statement
Procedure in case of failure to file statement. (1) If any person fails to make and file a statement within the time prescribed, the department shall immediately after the time has expired determine the gross yield of the mineral of the person from the business during the calendar year immediately preceding the year in which the statement is to be filed and shall fix the amount of the tax due to the state from the person for the calendar year and shall add to the amount of the tax penalty and interest as provided in 15-1-216 . (2) If a person fails to pay the tax when due, the department shall immediately determine the total gross value of product of the person from the business during the year for which the tax is due and shall fix the amount of tax due to the state and shall add to the amount penalty and interest as provided in 15-1-216 . (3) The department shall mail to the person failing to file an annual statement or pay any tax a letter setting forth the amount of tax, penalty, and interest due. The letter must advise that if payment is not received, a warrant for distraint may be filed. (4) Penalties imposed by 15-1-216 may be waived by the department pursuant to 15-1-206 .
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-38-107
What does Montana Code Annotated § 15-38-107 cover?
Section 15-38-107 ("Procedure In Case Of Failure To File Statement") 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 § 15-38-107?
A common citation format is "Montana Code Annotated § 15-38-107" (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 § 15-38-107 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.