Except as otherwise provided by statute or rule, interest may be abated or waived by the department for the same reasons or causes as provided in these rules for the waiver or abatement of penalties. However, 15-1-206(2) , MCA, forbids the abatement or waiver of more than $100 in interest on the tax. Therefore, under no circumstances will interest on a tax in excess of $100 per applicable taxing period be abated or waived by the department.