{"data":{"id":"us-mt/15-35-105","jurisdiction":"us-mt","citation":"15-35-105","heading":"Penalty and interest for delinquent tax -- waiver.","body":"(1) The department shall add to the amount of all delinquent severance taxes penalty and interest as provided in 15-1-216.\n(2) The department shall mail to the person required to file a quarterly report and pay any severance tax, a letter setting forth the amount of tax, penalty, and interest due. The letter must contain a statement that if payment is not made, a warrant for distraint may be filed.\n(3) A penalty may be waived by the department pursuant to 15-1-206.","path":["TITLE 15. TAXATION","CHAPTER 35. COAL SEVERANCE TAX","Part 1. General Provisions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0350/part_0010/section_0050/0150-0350-0010-0050.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:32Z","sha256":"60ecc4ff56bbf9642b64e60450134cd547c8d9907dede8f269873f4ac68b871b","source_id":"us-mt","stale":false,"prev":"us-mt/15-35-104","next":"us-mt/15-35-106"},"notice":"GroundRules: Original legal text. Not legal advice."}