Montana § 15-53-147 - Penalty And Interest For Delinquency -- Waiver
Full text of Montana Montana Code Annotated § 15-53-147 — Penalty And Interest For Delinquency -- Waiver, with citation guidance and answers to common questions.
§ 15-53-147. Penalty And Interest For Delinquency -- Waiver
Penalty and interest for delinquency -- waiver. (1) Taxes due under this part become delinquent if not paid within 60 days after the end of each calendar quarter. The department shall add to the amount of all delinquent retail telecommunications excise taxes penalty and interest, as provided in 15-1-216 . (2) Penalty and interest, as provided in 15-1-216 , may be waived by the department if reasonable cause for the failure to file the return, as required by 15-53-139 , or to pay the tax due is provided to the department.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-53-147
What does Montana Code Annotated § 15-53-147 cover?
Section 15-53-147 ("Penalty And Interest For Delinquency -- Waiver") 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 § 15-53-147?
A common citation format is "Montana Code Annotated § 15-53-147" (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 § 15-53-147 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.