Penalty and interest must be added to any deficiency assessment as provided in 15-1-216.
Mont. Code Ann. § 15-72-114
Penalty and interest on deficiency
Known as the Electrical Generation Tax Reform Act
The act spans §§ 15-72-101 to 15-72-117 (15 sections).
En
Official source: Montana Code Annotated (Montana Legislature). Reproduced from public-domain Montana statutes; confirm against the official source for the current text. Not legal advice.