23-3-602. Examination of books and records on failure to make report or on unsatisfactory report -- penalty for failure to pay tax. - Montana Statutes

     23-3-602. Examination of books and records on failure to make report or on unsatisfactory report -- penalty for failure to pay tax. (1) If an individual or organization fails to make a report of a professional boxing event at the time prescribed by 23-3-601 or if the report is unsatisfactory to the department, the department may examine the books and records of the individual or organization and subpoena and examine witnesses under oath for the purpose of determining the total amount of its gross receipts for a professional boxing event and the amount of tax due under this chapter.
     (2) If the individual or organization remains in default in the payment of tax ascertained to be due for a period of 20 days after notice to the individual or organization of the amount due, the delinquent individual or organization forfeits its license and is disqualified from receiving a new license.

     History: En. Sec. 11, Ch. 506, L. 1983; amd. Sec. 15, Ch. 11, L. 2007; amd. Sec. 8, Ch. 378, L. 2009.