{"data":{"id":"us-mt/15-59-112","jurisdiction":"us-mt","citation":"15-59-112","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, as provided in 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 59. CEMENT TAXES","Part 1. Cement and Gypsum Producers"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0590/part_0010/section_0120/0150-0590-0010-0120.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:46Z","sha256":"b72a187f8370411143edfb1236f5d0e4d19c77e669d5709bf2cfb8da6a19ac49","source_id":"us-mt","stale":false,"prev":"us-mt/15-59-111","next":"us-mt/15-59-113"},"notice":"GroundRules: Original legal text. Not legal advice."}