{"data":{"id":"us-mt/15-37-114","jurisdiction":"us-mt","citation":"15-37-114","heading":"Deficiency assessment -- review -- penalty and interest.","body":"(1) If the department determines that the amount of 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 taxpayer may seek review of the determination pursuant to 15-1-211.\n(2) Penalty and interest must be added to any deficiency assessment as provided in 15-1-216.","path":["TITLE 15. TAXATION","CHAPTER 37. MINING LICENSE TAXES","Part 1. Metalliferous Mines"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0370/part_0010/section_0140/0150-0370-0010-0140.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:35Z","sha256":"75f31f007f3bed0e1421938e2e2eadac68e251baa1e1ea2d458f82d94f0d401f","source_id":"us-mt","stale":false,"prev":"us-mt/15-37-113","next":"us-mt/15-37-115"},"notice":"GroundRules: Original legal text. Not legal advice."}