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42.17.315    WAIVER OF INTEREST ON ESTIMATED TAX UNDERPAYMENT

(1) The department may waive interest on underpayment of estimated tax as provided in ARM Title 42, chapter 3, subchapter 1.

(2) The calculation of the estimated underpayment penalty must be made on form EST-I.

History: 15-30-2620, MCA; IMP, 15-30-2512, MCA; NEW, 1992 MAR p. 2778, Eff. 12/25/92; AMD, 2004 MAR p. 2754, Eff. 11/5/04; AMD, 2010 MAR p. 177, Eff. 1/15/10.
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