ARM 42.17.315
ARM 42.17.315. WAIVER OF INTEREST ON ESTIMATED TAX UNDERPAYMENT
Cite as Mont. Admin. R. 42.17.315
(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.