{"data":{"id":"us-mt/15-72-114","jurisdiction":"us-mt","citation":"15-72-114","heading":"Penalty and interest on deficiency.","body":"Penalty and interest must be added to any deficiency assessment as provided in 15-1-216.","path":["TITLE 15. TAXATION","CHAPTER 72. ELECTRICAL GENERATION TAX AND INVASIVE SPECIES FEE","Part 1. Electrical Generation Tax Reform Act"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0720/part_0010/section_0140/0150-0720-0010-0140.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:56Z","sha256":"20c61ffd1a182c82e7d77820777eb828518e0c883d2ab7894054df09538990aa","source_id":"us-mt","stale":false,"prev":"us-mt/15-72-113","next":"us-mt/15-72-115"},"notice":"GroundRules: Original legal text. Not legal advice."}