42.3.109 : WHEN DECISION TO WAIVE IS MADE - Administrative Rules of the State of Montana

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.

History: 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; NEW, 1985 MAR p. 113, Eff. 2/1/85; AMD, 2007 MAR p. 509, Eff. 4/27/07; AMD, 2015 MAR p. 763, Eff. 6/12/15.

MAR Notices

Effective From

Effective To

History Notes

42-2-927

6/12/2015

Current

4/27/2007

6/12/2015

History: 15-1-201, 15-30-305, 15-31-501, 15-35-122, 15-53-155, 15-60-104, 15-65-102, MCA; IMP, 15-1-206, 15-1-216, 15-30-321, 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; NEW, 1985 MAR p. 113, Eff. 2/1/85; AMD, 2007 MAR p. 509, Eff. 4/27/07.

2/1/1985

4/27/2007

History: Secs. 2-4-201, 15-1-201, 15-1-206, 15-30-305, 15-31-501, 15-35-122, 15-36-107, 15-37-108, 15-38-107, 15-53-104, 15-54-111, 15-55-108, 15-56-111, 15-58-106, 15-59-106, 15-59-205, and 15-70-104 MCA; IMP, 2-4-201, 15-1-206, 15-30-321, 15-31-502, 15-35-105, 15-36-107, 15-37-108, 15-38-107, 15-53-111, 15-54-111, 15-55-108, 15-56-111, 15-58-106, 15-59-106, 15-59-205, 15-70-210, and 15-70-330 MCA; NEW, 1985 MAR p. 113, Eff. 2/1/85.