42.31.2134 ESTIMATION OF TAX UPON FAILURE TO FILE AND PAY TAX
(1) If a contractor fails to file the statement
required by 15-50-206, MCA, and fails to pay the tax due within the required 30
days, the department will estimate the amount due from sources available to the
department, and issue an assessment of taxes due, including penalty and
interest as defined in 15-50-309, MCA. If a contractor ignores the department's
attempt to collect the tax due, a warrant for distraint will be filed against
the contractor as defined by 15-50-310, MCA.
History: Sec. 15-50-301, MCA; IMP, Sec. 15-50-206, 15-50-301, 15-50-308, 15-50-309, and 15-50-310, MCA; NEW, 1995 MAR p. 2854, Eff. 12/22/95.