Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.3 - WAIVER OF PENALTY AND INTEREST
Subchapter 42.3.1 - Waiver of Penalty and Interest
Rule 42.3.101 - DEFINITIONS
Current through Register Vol. 18, September 20, 2024
The following definitions apply to terms used in this subchapter:
(1) "Days" means calendar days. In computing any period of time prescribed or allowed by these rules, the day of the event after which the designated period of time begins to run is not to be included, but the last day of the period so computed is to be included, unless it is a Saturday, Sunday, or a legal holiday, in which event the period runs until the end of the next business day, except as otherwise provided by statute.
(2) "Discretion" means the power to do or to refrain from doing a certain thing.
(3) "Economic hardship" is defined in ARM 42.2.304.
(4) "Good cause" and "sufficient cause" shall be considered synonymous with "reasonable cause", except where otherwise provided by statute or these rules.
(5) "Reasonable cause" is defined in ARM 42.2.304.
15-1-201, 15-30-2620, 15-31-501, 15-35-122, 15-53-155, 15-60-104, 15-65-102, MCA; IMP: 15-1-206, 15-1-216, 15-30-2641, 15-31-502, 15-35-105, 15-37-108, 15-38-107, 15-53-155, 15-59-106, 15-60-208, 15-61-205, 15-65-115, MCA;
