{"data":{"id":"us-mt/15-53-145","jurisdiction":"us-mt","citation":"15-53-145","heading":"Deficiency assessment -- review -- interest -- penalty.","body":"(1) If the department determines that the amount of tax due is greater than the amount reported, 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 a 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 53. RETAIL TELECOMMUNICATIONS EXCISE TAX","Part 1. General Provisions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0530/part_0010/section_0450/0150-0530-0010-0450.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:42Z","sha256":"b774cc1f05447da1f15931c8854fdb011865e2de1626b8f01f9d2f89c7b63b6d","source_id":"us-mt","stale":false,"prev":"us-mt/15-53-141","next":"us-mt/15-53-146"},"notice":"GroundRules: Original legal text. Not legal advice."}