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 42.3.113 - WAIVER FOR EXTRAORDINARY CIRCUMSTANCES AND IN THE INTEREST OF THE JUST AND EFFICIENT ENFORCEMENT OF THE LAW

Universal Citation: MT Admin Rules 42.3.113

Current through Register Vol. 18, September 20, 2024

(1) Except as otherwise provided by statute, the director or the director's designee may, in their discretion waive a penalty and interest when the taxpayer demonstrates extraordinary circumstances which justify the waiver of the penalty and interest for the just and efficient enforcement of the law.

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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Administrative Rules of MontanaDepartment 42 - REVENUEChapter 42.3 - WAIVER OF PENALTY AND INTERESTSubchapter 42.3.1 - Waiver of Penalty and InterestRule 42.3.113 - WAIVER FOR EXTRAORDINARY CIRCUMSTANCES AND IN THE INTEREST OF THE JUST AND EFFICIENT ENFORCEMENT OF THE LAW

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 42.3.113 - WAIVER FOR EXTRAORDINARY CIRCUMSTANCES AND IN THE INTEREST OF THE JUST AND EFFICIENT ENFORCEMENT OF THE LAW