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Rule: 42.31.2134 Prev     Up     Next    
Rule Title: ESTIMATION OF TAX UPON FAILURE TO FILE AND PAY TAX
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Department: REVENUE, DEPARTMENT OF
Chapter: MISCELLANEOUS TAX -- COMMERCIAL ACTIVITIES
Subchapter: Public Contractors
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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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.


 

 
MAR Notices Effective From Effective To History Notes
12/22/1995 Current 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.
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