Montana § 15-53-148 - Estimation Of Tax Upon Failure To File Return -- Notice
Full text of Montana Montana Code Annotated § 15-53-148 — Estimation Of Tax Upon Failure To File Return -- Notice, with citation guidance and answers to common questions.
§ 15-53-148. Estimation Of Tax Upon Failure To File Return -- Notice
Estimation of tax upon failure to file return -- notice. (1) If a telecommunications services provider fails, neglects, or refuses to file the return required by 15-53-139 within the time required or fails to pay the tax required by this part within the period provided for in 15-53-139 , the department shall estimate the amount of revenue of the telecommunications services provider subject to tax under this part during the preceding quarter. (2) The department shall compute the amount of excise tax due from the telecommunications services provider and mail to the telecommunications services provider a letter and tax assessment statement setting forth the amount of delinquent excise 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 § 15-53-148
What does Montana Code Annotated § 15-53-148 cover?
Section 15-53-148 ("Estimation Of Tax Upon Failure To File Return -- 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 § 15-53-148?
A common citation format is "Montana Code Annotated § 15-53-148" (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 § 15-53-148 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.