# Mont. Code Ann. § 15-36-313: 15-36-313 Procedure to compute tax in absence of statement -- estimation of tax -- failure to file penalty and interest

> Montana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-313

## Section

- **Citation:** Mont. Code Ann. § 15-36-313
- **Heading:** 15-36-313 Procedure to compute tax in absence of statement -- estimation of tax -- failure to file 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 36 / Part 3 / Section 15-36-313

## Text

15-36-313 . Procedure to compute tax in absence of statement -- estimation of tax -- failure to file penalty and interest. (1) If the operator fails to file any statement required by 15-36-311 within the time required, the department shall ascertain the number of barrels of oil or cubic feet of gas produced and sold by the person in this state during the quarter and during each month of the quarter. The department also shall determine the average value of the barrels of oil produced and sold during each month or the average value of cubic feet of gas produced and sold during each month and fix the amount of the taxes due from the person for the quarter.

(2) The department shall impose penalty and interest as provided in 15-1-216 . The department shall mail to the taxpayer a notice, pursuant to 15-1-211 , of the tax, penalty, and interest proposed to be assessed. The taxpayer may seek review of the determination pursuant to 15-1-211 . The notice must contain a statement that if payment is not made, a warrant for distraint may be filed. The department may waive any penalty pursuant to 15-1-206 .

## Nearby sections

- [Mont. Code Ann. § 15-36-301 15-36-301 Short title](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-301.md)
- [Mont. Code Ann. § 15-36-302 15-36-302 Legislative findings and declaration of purpose](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-302.md)
- [Mont. Code Ann. § 15-36-303 15-36-303 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-303.md)
- [Mont. Code Ann. § 15-36-304 15-36-304 Production tax rates imposed on oil and natural gas -- exemption](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-304.md)
- [Mont. Code Ann. § 15-36-305 15-36-305 Determination of gross value of product](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-305.md)
- [Mont. Code Ann. § 15-36-309 15-36-309 Certain royalties exempt](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-309.md)
- [Mont. Code Ann. § 15-36-310 15-36-310 Operator responsible for payment -- deduction of taxes from royalty payments](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-310.md)
- [Mont. Code Ann. § 15-36-311 15-36-311 Quarterly payment of tax -- statement -- failure to pay penalty](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-311.md)
- [Mont. Code Ann. § 15-36-312 15-36-312 Record of product -- carriers to furnish data -- penalty](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-312.md)
- [Mont. Code Ann. § 15-36-313 15-36-313 Procedure to compute tax in absence of statement -- estimation of tax -- failure to file penalty and interest](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-313.md)
- [Mont. Code Ann. § 15-36-314 15-36-314 Deficiency assessment -- review -- penalty and interest](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-314.md)
- [Mont. Code Ann. § 15-36-315 15-36-315 Credit or refund for overpayment -- refund from county -- interest on overpayment](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-315.md)
- [Mont. Code Ann. § 15-36-319 15-36-319 Warrant for distraint](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-319.md)
- [Mont. Code Ann. § 15-36-321 15-36-321 Statute of limitations](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-321.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C36_P3_S15-36-313. Check the current official text before relying on it. Not legal advice.