1. (1) Upon request, the late pay and late file penalty may be waived pursuant to ARM 42.2.512, 42.2.513, 42.3.101, 42.3.102, 42.3.103, 42.3.104, 42.3.106, 42.3.108, 42.3.109, 42.3.110, 42.3.111, 42.3.113, 42.3.115, and 42.3.120.

Authorizing statute(s): 15-65-102, 15-68-801, MCA

Implementing statute(s): 15-1-206, 15-65-115, 15-68-514, MCA

History: TEMP, NEW, 1987 MAR p. 1637, Eff. 9/25/87; AMD, 1991 MAR p. 2637, Eff. 12/27/91; AMD, 1999 MAR p. 2904, Eff. 12/17/99; AMD, 2003 MAR p. 311, Eff. 2/28/03; AMD and TRANS, from ARM 42.14.108, 2010 MAR p. 2751, Eff. 11/27/10; AMD, 2016 MAR p. 2073, Eff. 11/11/16.