ARM 42.14.204. PENALTIES AND INTEREST

(1) Upon request, the late pay and late file penalty may be waived pursuant to ARM 42.3.101, 42.3.102, 42.3.103, 42.3.104, 42.3.105, 42.3.106, 42.3.107, 42.3.108, 42.3.109, 42.3.110, 42.3.111, 42.3.113, 42.3.115, and 42.3.120.