{"data":{"id":"us-mt/15-23-115","jurisdiction":"us-mt","citation":"15-23-115","heading":"Interest.","body":"If the department determines that a taxpayer has incorrectly reported a value under 15-23-502, 15-23-515, 15-23-516, 15-23-517, 15-23-518, 15-23-701, or 15-23-802 and if an additional tax is due, there must be added to the tax until paid in full interest at the rate of 1% a month or fraction of a month from the date the original tax was due and payable. A taxpayer subject to imposition of interest pursuant to this section is not subject to the penalty and interest provisions contained in 15-16-102.","path":["TITLE 15. TAXATION","CHAPTER 23. CENTRALLY ASSESSED PROPERTY","Part 1. General Provisions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0230/part_0010/section_0150/0150-0230-0010-0150.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:46:59Z","sha256":"5804a403eae907996d4e0ef9f33bd57ff83d6cd51996f65c40700b25e7ce4a40","source_id":"us-mt","stale":false,"prev":"us-mt/15-23-112","next":"us-mt/15-23-116"},"notice":"GroundRules: Original legal text. Not legal advice."}