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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-1-206

Waiver Of Penalties -- Interest

Official textleg.mt.gov

15-1-206 . Waiver of penalties -- interest.

# (1)

The department may, in its discretion, waive, for reasonable cause, any penalty assessed by the department.

# (2)

Whenever the department waives a penalty provided for in this title, it also may, in its discretion, waive interest not to exceed $500 due for each tax period. When the department enters into a payment plan with a taxpayer that allows the taxpayer to make installment payments of delinquent taxes, interest, and penalties, the department may, at the conclusion of the payment plan term, agree to waive an additional $100 of interest for each tax period if the taxpayer has complied with all of the provisions of the payment plan.

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In this chapter (40 sections)
  1. 15-1-117 · Repealed
  2. 15-1-118 · Reversal Of Declaration That Manufactured Home Is Real…
  3. 15-1-119 · Classification Of Mobile Home, Manufactured Home, Or…
  4. 15-1-120 · Policy And Purpose
  5. 15-1-121 · Entitlement Share Payment -- Purpose -- Appropriation
  6. 15-1-122 · Fund Transfers
  7. 15-1-123 · Reimbursement For Class Eight Rate Reduction And Exemption…
  8. 15-1-124 · Reimbursement For Loss Of Revenue From Certain Fixed Mill…
  9. 15-1-125 · Through 15-1-139 Reserved
  10. 15-1-140 · Terminated
  11. 15-1-141 · Repealed
  12. 15-1-142 · Terminated
  13. 15-1-143 · Terminated
  14. 15-1-144 · Through 15-1-149 Reserved
  15. 15-1-150 · Digital Assets Taxation
  16. 15-1-201 · Administration Of Revenue Laws
  17. 15-1-202 · Enforcement Of Revenue Laws
  18. 15-1-203 · Study Of Other Tax Systems
  19. 15-1-204 · Consultation With Governor
  20. 15-1-205 · Biennial Report -- Contents
  21. 15-1-206 · Waiver Of Penalties -- Interest
  22. 15-1-207 · Writeoff Of Collection Of Tax, Penalty, Or Interest -- Rules
  23. 15-1-208 · Signature Alternatives For Electronically Filed Returns
  24. 15-1-209 · Reserved
  25. 15-1-210 · Taxpayer Right To Know -- Centrally Assessed Property
  26. 15-1-211 · Uniform Dispute Review Procedure -- Notice -- Appeal
  27. 15-1-212 · Mediation Of Valuation Disputes -- Centrally Assessed And…
  28. 15-1-213 · Mediation Of Valuation Disputes -- Other Property Taxpayers
  29. 15-1-214 · And 15-1-215 Reserved
  30. 15-1-216 · Uniform Penalty And Interest Assessments For Violation Of…
  31. 15-1-217 · Rulemaking Authority
  32. 15-1-218 · Out-Of-State Collections -- Authority To Enter Into…
  33. 15-1-219 · And 15-1-220 Reserved
  34. 15-1-221 · Short Title
  35. 15-1-222 · Taxpayer Bill Of Rights
  36. 15-1-223 · Office Of Taxpayer Assistance
  37. 15-1-224 · Through 15-1-229 Reserved
  38. 15-1-230 · Report On Income Tax Credit To Committee
  39. 15-1-231 · Payment Of Taxes By Credit Card And Other Commercially…
  40. 15-1-232 · Deposit Of Money
Full table of contents →