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This is an obsolete version of the rule. Please click on the rule number to view the current version.

42.4.3306    PENALTY AND INTEREST

(1) Penalty and interest on any recapture provided for in 15-31-910, MCA, must be calculated from the date specified in 15-1-216, MCA, for payment of tax.

(2) Penalty and interest must be added to the recapture at the same rates provided in 15-1-216, MCA.

History: 15-31-911, MCA; IMP, 15-30-2101, 15-31-906, 15-31-907, 15-31-908, MCA; NEW, 2006 MAR p. 1960, Eff. 8/11/06; AMD, 2010 MAR p. 1209, Eff. 5/14/10.

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