(1) All references in rules 42.3.101 through 42.3.114 to "these rules" means rules 42.3.101 through 42.3.114 of the Administra­tive Rules OF MONTANA.

(2) These rules apply only to penalty, interest on a penal­ty, and interest on a tax which are due because the taxpayer

failed to file a tax return or statement or failed to pay any tax on time.

(3) These rules do not apply to any penalty, interest on penalty, or interest on a tax due to any other failure to comply with the tax laws or rules. Specifically, these rules do not apply to penalty, interest on penalty, and interest on a tax assessed as a result of a deficiency assessment or assessed because of fraud or other violation of the law.

(4) In addition, these rules do not apply to any of the following:

(a) to a penalty or interest associated with any license or fee which is not a tax and which is collected by the department;

(b) to any criminal sanction associated with the laws enforced by the department;

(c) to the collection of child support under Title 40, chapter 5, MCA, to welfare or medicaid fraud under Title 53, chapter 2, MCA, or to similar laws which are administered by the department;

(d) to any debt owed by the department by way of contract, tort, or other nontax related activity of the department; or

(e)to any claim or proceeding before a bankruptcy court.

(f) to any alcohol or tobacco tax, license, or fee collected under Title 16, any property tax collected under chapters 6, 7, 8, 9, 10, 15, 16, 17, 18, 23, or 24 of Title 15, or any other tax not found in Title 15.

(5) Except as provided in 15-1-206(1) , MCP, these rules do not apply to a tax which has no provision for waiver or abate-ment of a penalty and interest.