ARM 42.3.113

ARM 42.3.113. WAIVER FOR EXTRAORDINARY CIRCUMSTANCES AND IN THE INTEREST OF THE JUST AND EFFICIENT ENFORCEMENT OF THE LAW

SupersededLast amended: 1985Length: 48 wordsOfficial source

Cite as Mont. Admin. R. 42.3.113

(1) Except as otherwise provided by statute, the director or the deputy director for operations may, in their discretion waive a penalty and interest when the taxpayer demonstrates extraordinary circumstances which justify the waiver of the penalty and interest for the just and efficient enforcement of the law.
ARM 42.3.113: ARM 42.3.113. WAIVER FOR EXTRAORDINARY CIRCUMSTANCES AND IN THE INTEREST OF THE JUST AND EFFICIENT ENFORCEMENT OF THE LAW | Justis AI