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42.3.107    PROOF OF REASONABLE CAUSE OR LACK OF NEGLECT

(1) The taxpayer who requests waiver of penalty and interest on a tax has the burden of proving to the department that reasonable cause exists for the failure to timely file the tax statement and report and/or timely pay the tax. The taxpayer also must prove the taxpayer was not guilty of neglect when the taxpayer failed to timely file the tax statement and report and/or timely pay the tax.

(2) Unless reasonable cause is apparent in the department's file or is public knowledge, all requests for waiver of penalty and interest must be in writing.

(3) The simple statement that "reasonable cause" existed for the failure to timely file the tax statement or return and/or to timely pay the tax is never sufficient to receive a waiver. All requests for waiver of penalty and interest must include the facts the taxpayer believes demonstrate reasonable cause and lack of neglect.

History: 15-1-201, 15-30-305, 15-31-501, 15-35-122, 15-53-155, 15-60-104, 15-65-102, MCA; IMP, 15-1-206, 15-1-216, 15-30-321, 15-31-502, 15-35-105, 15-37-108, 15-38-107, 15-53-155, 15-59-106, 15-60-208, 15-61-205, 15-65-115, MCA; NEW, 1985 MAR p. 113, Eff. 2/1/85; AMD, 2007 MAR p. 509, Eff. 4/27/07.

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