1. (1) Upon request, the late pay or late file penalties may be waived pursuant to ARM 42.3.101 through 42.3.111, 42.3.113, 42.3.115, and 42.3.120.

Authorizing statute(s): 15-68-801, MCA

Implementing statute(s): 15-1-206, 15-68-514, MCA

History: NEW, 2010 MAR p. 2755, Eff. 11/27/10.