Statutes, codes, and regulations
Montana Administrative Code
Department 42 - REVENUEChapter 42.3 - WAIVER OF PENALTY AND INTEREST
Subchapter 42.3.1 - Waiver of Penalty and Interest
Rule 42.3.109 - WHEN DECISION TO WAIVE IS MADE

Mont. Admin. r. 42.3.109

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Current through Register Vol. 20, October 18, 2024
Rule 42.3.109 - WHEN DECISION TO WAIVE IS MADE
(1) The final decision to waive penalty and/or interest will not be made until the taxpayer tenders full payment of the tax together with interest on the tax.

Mont. Admin. r. 42.3.109

NEW, 1985 MAR p. 113, Eff. 2/1/85; AMD, 2007 MAR p. 509, Eff. 4/27/07.

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;