Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.12 - LIQUOR LICENSES AND PERMITS
Subchapter 42.12.1 - License Applications
Rule 42.12.115 - ASSESSMENT OF LICENSE RENEWAL LATE-PAYMENT FEE - GROUNDS FOR WAIVER
Current through Register Vol. 6, March 22, 2024
(1) The department will assess a license renewal late-payment fee in all cases where a licensee fails to pay the license renewal fee on or before the due date. The renewal application and fee are timely filed and paid if mailed in an envelope postmarked by the United States Postal Service on or before the due date. If the due date falls on a Saturday, Sunday, or state legal holiday, a postmark for the following business day or a payment received at the department on the following business day is timely.
(2) The department may waive a license renewal late-payment fee assessment upon receipt of a written request by the licensee. The request must state the reason for late payment and be supported by documentation. A waiver of the license renewal late-payment fee assessment shall be granted under the following conditions:
(3) A licensee's neglect, lack of funds, or ignorance of the law are not sufficient reasons for waiver of a license renewal late-payment penalty fee assessment.
16-1-303, MCA; IMP, 16-4-501, MCA;