REVENUE
42.3 - waiver of penalty and interest
42.3.101
definitions
42.3.102
purpose and application
42.3.103
waiver of interest on the tax
42.3.104
waiver of penalties or interest assessed as the result of litigation
42.3.105
reasonable cause for waiver of penalty and interest on the penalty
42.3.106
hardship as "reasonable cause"
42.3.107
proof of reasonable cause or lack of neglect
42.3.108
interest accruing to a county or counties and penalties
42.3.109
when decision to waive is made
42.3.110
payment with an nsf check is not considered a payment of taxes
42.3.111
calculation of time periods and filing dates
42.3.112
a tax will not be waived
42.3.113
waiver for extraordinary circumstances and in the interest of the just and efficient enforcement of the law
42.3.114
application of 15-1-206 (1), mca
42.3.115
waiver of late payment penalty
42.3.120
department determination for cost effectiveness and subsequent account write off