Montana § 15-65-115 - Failure To Pay Or File -- Penalty And Interest -- Review -- Interest
Full text of Montana Montana Code Annotated § 15-65-115 — Failure To Pay Or File -- Penalty And Interest -- Review -- Interest, with citation guidance and answers to common questions.
§ 15-65-115. Failure To Pay Or File -- Penalty And Interest -- Review -- Interest
Failure to pay or file -- penalty and interest -- review -- interest. (1) A seller who fails to file the report as required by 15-65-112 must be assessed a penalty as provided in 15-1-216 . The department may waive any penalty as provided in 15-1-206 . (2) A seller who fails to make payment or fails to report and make payment as required by 15-65-112 must be assessed penalty and interest as provided in 15-1-216 . The department may waive any penalty pursuant to 15-1-206 . (3) (a) If a seller fails to file the report required by 15-65-112 or if the department determines that the report understates the amount of tax due, the department may determine the amount of the tax due and assess that amount against the seller. The provisions of 15-1-211 apply to any assessment by the department. The seller may seek review of the assessment pursuant to 15-1-211 . (b) When a deficiency is determined and the tax becomes final, the department shall mail a notice and demand for payment to the seller. Penalty and interest must be added to any deficiency assessment as provided in 15-1-216 .
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-65-115
What does Montana Code Annotated § 15-65-115 cover?
Section 15-65-115 ("Failure To Pay Or File -- Penalty And Interest -- Review -- 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 § 15-65-115?
A common citation format is "Montana Code Annotated § 15-65-115" (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 § 15-65-115 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.