Montana § 16-1-413 - Procedure To Compute Tax In Absence Of Statement -- Estimation Of Tax -- Failure To Pay -- Penalty And Interest
Full text of Montana Montana Code Annotated § 16-1-413 — Procedure To Compute Tax In Absence Of Statement -- Estimation Of Tax -- Failure To Pay -- Penalty And Interest, with citation guidance and answers to common questions.
§ 16-1-413. Procedure To Compute Tax In Absence Of Statement -- Estimation Of Tax -- Failure To Pay -- Penalty And Interest
Procedure to compute tax in absence of statement -- estimation of tax -- failure to pay -- penalty and interest. (1) If the licensee fails to file any return required by this part within the time required, the department may, at any time, audit the licensee or estimate the taxes due from any information in its possession and, based on the audit or estimate, assess the licensee for the taxes, penalties, and interest due the state. (2) The department shall impose a penalty and interest as provided in 15-1-216 . The department shall mail to the licensee a notice, pursuant to 15-1-211 , of the tax, penalty, and interest proposed to be assessed. The notice must contain a statement that if payment is not made a warrant for distraint may be filed. The licensee may seek review of the determination pursuant to 15-1-211 . The department may waive any penalty pursuant to 15-1-206 .
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 16-1-413
What does Montana Code Annotated § 16-1-413 cover?
Section 16-1-413 ("Procedure To Compute Tax In Absence Of Statement -- Estimation Of Tax -- Failure To Pay -- 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 § 16-1-413?
A common citation format is "Montana Code Annotated § 16-1-413" (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 § 16-1-413 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.