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Code · Montana · Title 15 — Taxation · Chapter 60 · Part 2

15-60-206. (Temporary) Deficiency assessment -- penalty and interest -- hearing.

234 words·~1 min read·/mt/title-15/chapter-60/part-2/15-60-206·

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15-60-206 . (Temporary) Deficiency assessment -- penalty and interest -- hearing.
(1)If the department determines that the amount of fees due is greater than the amount disclosed by the report, it shall mail to the facility a notice of the additional fees proposed to be assessed. Within 30 days after the mailing of the notice, the facility may file with the department a written protest against the proposed additional fees, setting forth the grounds upon which the protest is based, and may request in its protest an oral hearing or an opportunity to present additional evidence relating to its fees liability. If a protest is not filed, the amount of the additional fees proposed to be assessed becomes final upon the expiration of the 30-day period. If a protest is filed, the department shall reconsider the proposed assessment and, if the facility has requested, shall grant the facility an oral hearing. After consideration of the protest and the evidence presented at an oral hearing, the department's action upon the protest is final when it mails notice of its action to the facility.
(2)When a deficiency is determined and the fees become final, the department shall mail notice and demand to the facility for payment. Penalty and interest must be added to any deficiency assessment as provided in 15-1-216 . (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)
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