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42.2.306    PENALTY AND INTEREST

(1) Unless otherwise provided by law, for all taxes, fees and other assessments imposed under Titles 15 and 16, MCA, and administered by the department, penalty and interest attaches as outlined in 15-1-216 , MCA.

(2) Exclusions to this rule are provided in 15-1-216 , MCA.

History: 15-1-201, 15-1-216, 16-10-104, 16-11-103, 39-51-301, MCA; IMP, 15-1-206, 15-1-207, 15-1-216, 15-1-701, 15-1-708, 16-1-409, 16-1-411, 16-11-143, 16-11-203, MCA; NEW, 2000 MAR p. 3557, Eff. 12/22/00; AMD, 2006 MAR p. 85, Eff. 1/13/06.
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