1. MCA Contents
  2. TITLE 15
  3. CHAPTER 51
  4. Part 1
  5. 15-51-103 Disposition of revenue -- penalty and interest on delinquency

Montana Code Annotated 2023

TITLE 15. TAXATION

CHAPTER 51. ELECTRICAL ENERGY PRODUCER'S LICENSE TAX

Part 1. General Provisions

Disposition Of Revenue -- Penalty And Interest On Delinquency

15-51-103. Disposition of revenue -- penalty and interest on delinquency. The department shall, in accordance with the provisions of 17-2-124, promptly remit the collected taxes to the state treasurer. Taxes not paid on the due date are delinquent, and penalty and interest must be added to the delinquent taxes as provided in 15-1-216.

History: En. Sec. 3, Ch. 51, Ex. L. 1933; amd. Sec. 20(F), Ch. 109, L. 1935; re-en. Sec. 2343.3, R.C.M. 1935; amd. Sec. 1, Ch. 83, L. 1937; amd. Sec. 6, Ch. 14, L. 1941; amd. Sec. 70, Ch. 516, L. 1973; amd. Sec. 3, Ch. 401, L. 1977; R.C.M. 1947, 84-1603; amd. Sec. 11, Ch. 455, L. 1993; amd. Sec. 15, Ch. 18, L. 1995; amd. Sec. 33, Ch. 427, L. 1999; amd. Sec. 7, Ch. 475, L. 2007.