# Mont. Code Ann. § 15-35-112: 15-35-112 Deficiency assessment -- review -- penalty and interest

> Montana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-112

## Section

- **Citation:** Mont. Code Ann. § 15-35-112
- **Heading:** 15-35-112 Deficiency assessment -- review -- penalty and interest
- **Jurisdiction:** Montana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MT Code / Title 15 / Chapter 35 / Part 1 / Section 15-35-112

## Text

15-35-112 . Deficiency assessment -- review -- penalty and interest. (1) If the department determines that the amount of tax due is greater than the amount disclosed by a return, it shall mail to the taxpayer a notice, pursuant to 15-1-211 , of the additional tax proposed to be assessed. The taxpayer may seek review of the determination pursuant to 15-1-211 .

(2) Penalty and interest must be added to any deficiency assessment as provided in 15-1-216 .

## Nearby sections

- [Mont. Code Ann. § 15-35-101 15-35-101 Legislative findings and declarations of purpose](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-101.md)
- [Mont. Code Ann. § 15-35-102 15-35-102 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-102.md)
- [Mont. Code Ann. § 15-35-103 15-35-103 Severance tax -- rates imposed](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-103.md)
- [Mont. Code Ann. § 15-35-104 15-35-104 Quarterly statement and payment of tax](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-104.md)
- [Mont. Code Ann. § 15-35-105 15-35-105 Penalty and interest for delinquent tax -- waiver](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-105.md)
- [Mont. Code Ann. § 15-35-106 15-35-106 Annual testing of samples](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-106.md)
- [Mont. Code Ann. § 15-35-107 15-35-107 When value of coal may be imputed -- procedure](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-107.md)
- [Mont. Code Ann. § 15-35-108 15-35-108 Disposal of severance taxes](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-108.md)
- [Mont. Code Ann. § 15-35-112 15-35-112 Deficiency assessment -- review -- penalty and interest](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-112.md)
- [Mont. Code Ann. § 15-35-113 15-35-113 Credit for overpayment -- interest on overpayment](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-113.md)
- [Mont. Code Ann. § 15-35-114 15-35-114 Statute of limitations](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-114.md)
- [Mont. Code Ann. § 15-35-121 15-35-121 Penalties for neglect or false statement](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-121.md)
- [Mont. Code Ann. § 15-35-122 15-35-122 Rulemaking authority](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-122.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C35_P1_S15-35-112. Check the current official text before relying on it. Not legal advice.