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Rule: 23.16.2410 Prev     Up     Next    
Rule Title: PENALTIES
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Department: JUSTICE, DEPARTMENT OF
Chapter: GAMBLING CONTROL DIVISION
Subchapter: Live Keno and Bingo Record Keeping
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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23.16.2410    PENALTIES

(1) Failure to file live keno or bingo income tax returns or pay the tax in a timely manner will result in the assessment of penalties, stated in terms of a percentage of the tax due. The penalties to be assessed are as follows:

(a) 0-30 days late = 10% of tax due;

(b) 31-60 days late = 25% of tax due;

(c) 61-90 days late = 50% of tax due;

(d) 91 days or more = 100% of tax due.

(2) The imposition of these penalties does not preclude the department from taking any other action against the operator as allowed by law.

History: 23-5-115, MCA; IMP, 23-5-115, 23-5-409, MCA; NEW, 1990 MAR p. 828, Eff. 4/27/90.


 

 
MAR Notices Effective From Effective To History Notes
4/27/1990 Current History: 23-5-115, MCA; IMP, 23-5-115, 23-5-409, MCA; NEW, 1990 MAR p. 828, Eff. 4/27/90.
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