{"data":{"id":"us-mt/15-36-314","jurisdiction":"us-mt","citation":"15-36-314","heading":"Deficiency assessment -- review -- penalty and interest.","body":"(1) If the department determines that the amount of the tax due is greater than the amount disclosed by a return, it shall mail to the taxpayer a notice, pursuant to 15-1-211, of the additional tax proposed to be assessed. The notice must contain a statement that if payment is not made, a warrant for distraint may be filed. The taxpayer may seek review of the determination pursuant to 15-1-211.\n(2) Penalty and interest must be added to a deficiency assessment as provided in 15-1-216.","path":["TITLE 15. TAXATION","CHAPTER 36. OIL AND GAS PRODUCTION TAX","Part 3. Oil and Gas Production Tax Act"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0360/part_0030/section_0140/0150-0360-0030-0140.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:34Z","sha256":"275c9b0dee5e15ad58ece76b0a7b616862eaab0a255bbdf9f1e36028c43721ac","source_id":"us-mt","stale":false,"prev":"us-mt/15-36-313","next":"us-mt/15-36-315"},"notice":"GroundRules: Original legal text. Not legal advice."}