Section 15-64-105 - Procedure to compute tax in absence of statement - estimation of tax - failure to file - penalty and interest(1) If the licensee fails to file any return required by 15-64-103 within the time required, the department may, at any time, audit the licensee or estimate the taxes due from any information in its possession and, based on the audit or estimate, assess the licensee for the taxes, penalties, and interest due the state.(2) The department shall impose penalty and interest as provided in 15-1-216. The department shall mail to the licensee a notice, pursuant to 15-1-211, of the tax, penalty, and interest proposed to be assessed. The notice must contain a statement that if payment is not made, a warrant for distraint may be filed. The licensee may seek review of the determination pursuant to 15-1-211. The department may waive any penalty pursuant to 15-1-206.Amended by Laws 2021, Ch. 576,Sec. 33, eff. 1/1/2022.Added by Laws 2017, Ch. 408,Sec. 22, eff. 7/1/2017.Contingent voidness. Section 115 of Laws 2021, Ch. 576 provides: "Contingent voidness. If the Montana supreme court determines that Initiative Measure No. 190, approved November 3, 2020, other than the portions relating to revenue distribution, is in violation of the Montana constitution and the constitutional infirmity invalidates the entire initiative, then both Initiative Measure No. 190 and [this act] [Ch. 576] are void."