1. MCA Contents
  2. TITLE 15
  3. CHAPTER 72
  4. Part 1
  5. 15-72-114 Penalty and interest on deficiency

TITLE 15. TAXATION

CHAPTER 72. ELECTRICAL GENERATION TAX

Part 1. Electrical Generation Tax Reform Act

Penalty And Interest On Deficiency

15-72-114. Penalty and interest on deficiency. Penalty and interest must be added to any deficiency assessment as provided in 15-1-216.

History: En. Sec. 11, Ch. 556, L. 1999; amd. Sec. 39, Ch. 594, L. 2005.