ARM 42.4.3306
ARM 42.4.3306. PENALTY AND INTEREST
Cite as Mont. Admin. R. 42.4.3306
(1) Penalty and interest on any recapture provided for in 15-31-910, MCA, must be calculated from the date specified in 15-1-216, MCA, for payment of tax.
(2) Penalty and interest must be added to the recapture at the same rates provided in 15-1-216, MCA.