ARM 42.2.306
ARM 42.2.306. PENALTY AND INTEREST
Cite as Mont. Admin. R. 42.2.306
(1) Unless otherwise provided by law, for all taxes, fees and other assessments imposed under Titles 15 and 16, MCA, and administered by the department, penalty and interest attaches as outlined in 15-1-216 , MCA.
(2) Exclusions to this rule are provided in 15-1-216 , MCA.