{"data":{"id":"us-mt/16-1-412","jurisdiction":"us-mt","citation":"16-1-412","heading":"Deficiency assessment -- penalty and interest -- statute of limitations.","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 licensee 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 licensee 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. The department may waive any penalty pursuant to 15-1-206.\n(3) The amount of tax due under any return may be determined by the department within 3 years after the return was filed, regardless of whether the return was filed on or after the last day prescribed for filing. For the purposes of this section, a return due under this part and filed before the last day prescribed by law or rule is considered to be filed on the last day prescribed for filing.","path":["TITLE 16. ALCOHOL, TOBACCO, AND MARIJUANA","CHAPTER 1. ADMINISTRATION AND TAXATION OF ALCOHOL","Part 4. Taxation of Alcoholic Beverages"],"source_url":"https://mca.legmt.gov/bills/mca/title_0160/chapter_0010/part_0040/section_0120/0160-0010-0040-0120.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:57Z","sha256":"d28ac21b25e35c7dedd9dea3fd1a8788da86a929643a7850ce8f0955c76168a9","source_id":"us-mt","stale":false,"prev":"us-mt/16-1-411","next":"us-mt/16-1-413"},"notice":"GroundRules: Original legal text. Not legal advice."}