Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS
Subchapter 42.17.3 - Estimated Tax Payments
Rule 42.17.315 - WAIVER OF INTEREST ON ESTIMATED TAX UNDERPAYMENT
Universal Citation: MT Admin Rules 42.17.315
Current through Register Vol. 6, March 22, 2024
(1) The department may waive interest on underpayment of estimated tax as provided in ARM Title 42, chapter 3, subchapter 1.
(2) The calculation of the estimated underpayment penalty must be made on form EST-I.
15-30-2620, MCA; IMP, 15-30-2512, MCA;
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