(1) Except as otherwise provided by statute or rule, interest may be waived by the department for the same reasons or causes as provided in these rules for the waiver of penalties. However, 15-1-206, MCA, forbids the waiver of more than $100 in interest on the tax per applicable tax period. Therefore, under no circumstances will interest on a tax in excess of $100 per applicable taxing period be waived by the department.