(1) A taxpayer who raises livestock in the state of Montana subject to the per capita fees under 15-24-921 MCA, and the requirement of a written statement under 15-24-903, MCA, must submit a completed livestock reporting form.

(2) The department must receive the completed statement postmarked no later than February 15. If a taxpayer fails to timely return a completed livestock reporting form, the department will issue written notice to the taxpayer advising the taxpayer of their obligation to return a completed livestock reporting form. The notice shall also advise the taxpayer that they are subject to penalty under the provisions of 15-8-309 and 15-24-904, MCA, for failure to return the reporting form within ten days of receiving the reminder notice.

(3) If a taxpayer fails to return a completed livestock reporting form during the timeframes set forth in (2), the department shall, after ten days' notice, assess a $25 penalty under 15-8-309, and 15-24-904, MCA.

(4) If, after issuance of the notice required in (2), a taxpayer fails to return a completed livestock reporting form, the department will estimate livestock numbers based upon the best information available. The department may utilize previously reported livestock numbers, brand inspections, or other available information as a basis for its estimation.

(5) Statements postmarked after the deadline in (2) will be assessed a penalty unless:

(a) the taxpayer provides evidence of their inability to comply due to hospitalization, physical illness, infirmity, or mental illness; and

(b) evidence that this/these conditions(s), while not necessarily continuous, existed at sufficient levels in the period of January 1 to March 15 to prevent timely filing of the reporting form.