Montana § 15-59-106 - Procedure To Estimate Tax On Failure To File Statement -- Penalty And Interest
Full text of Montana Montana Code Annotated § 15-59-106 — Procedure To Estimate Tax On Failure To File Statement -- Penalty And Interest, with citation guidance and answers to common questions.
§ 15-59-106. Procedure To Estimate Tax On Failure To File Statement -- Penalty And Interest
Procedure to estimate tax on failure to file statement -- penalty and interest. (1) If a person fails to file any statement required by 15-59-105 within the time required or fails to pay the tax required by this part on or before the date the payment is due, the department shall, immediately after the time has expired, determine the amounts of the respective articles or products enumerated in 15-59-101 (2) and 15-59-102 manufactured or produced by the person within this state or imported by the person into the state during the quarter and during each month of the quarter and shall determine and fix the amount of the license taxes due to the state from the person for the quarter. (2) The department shall add to the amount of delinquent license taxes penalty and interest as provided in 15-1-216 . (3) The department shall mail to the person required to file a quarterly statement and pay any license tax a letter setting forth the amount of license tax, penalty, and interest due, and the letter must contain a statement that if payment is not made, a warrant for distraint may be filed. (4) A penalty 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 § 15-59-106
What does Montana Code Annotated § 15-59-106 cover?
Section 15-59-106 ("Procedure To Estimate Tax On Failure To File Statement -- 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 § 15-59-106?
A common citation format is "Montana Code Annotated § 15-59-106" (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 § 15-59-106 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.