Montana § 15-50-308 - Estimation Of Tax Upon Failure To File Statement Or Pay Tax -- Penalty And Interest -- Notice
Full text of Montana Montana Code Annotated § 15-50-308 — Estimation Of Tax Upon Failure To File Statement Or Pay Tax -- Penalty And Interest -- Notice, with citation guidance and answers to common questions.
§ 15-50-308. Estimation Of Tax Upon Failure To File Statement Or Pay Tax -- Penalty And Interest -- Notice
Estimation of tax upon failure to file statement or pay tax -- penalty and interest -- notice. (1) If a person fails to file the statement required by 15-50-206 within the time required or fails to pay the tax required by this chapter on or before the date payment is due, the department shall determine as best it may the total gross income of the person from its contracting business within this state during the quarter. (2) The department shall compute the amount of license taxes due, including penalty and interest as provided in 15-1-216 , from the person and shall mail to the person a letter and tax assessment statement setting forth the amount of delinquent license tax, penalty, and interest due. The letter must advise that if payment is not made, a warrant for distraint may be filed.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-50-308
What does Montana Code Annotated § 15-50-308 cover?
Section 15-50-308 ("Estimation Of Tax Upon Failure To File Statement Or Pay Tax -- Penalty And Interest -- Notice") 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 § 15-50-308?
A common citation format is "Montana Code Annotated § 15-50-308" (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 § 15-50-308 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.