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 42.3.104 - WAIVER OF PENALTIES OR INTEREST ASSESSED AS THE RESULT OF LITIGATION

Universal Citation: MT Admin Rules 42.3.104

Current through Register Vol. 18, September 20, 2024

(1) Except as specifically provided for by rule or statute, penalty and interest may be waived for the same reason or cause as provided for in these rules in legal actions prior to a final decision by the Department of Revenue, another agency, or a court or tribunal of competent jurisdiction. However, when a final decision has been rendered by the State Tax Appeal Board or a state court that found a tax, penalty, and interest to be due, the department may not waive the penalty and interest.

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;

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