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Rule Title: PENALTIES AND INTEREST
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Department: REVENUE
Chapter: LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX
Subchapter: Collection, Reporting, and Payment Requirements for the Seller
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.14.204    PENALTIES AND INTEREST

(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.


History: 15-65-102, 15-68-801, MCA; IMP, 15-1-206, 15-65-115, 15-68-514, MCA; 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.


 

 
MAR Notices Effective From Effective To History Notes
42-2-963 11/11/2016 Current History: 15-65-102, 15-68-801, MCA; IMP, 15-1-206, 15-65-115, 15-68-514, MCA; 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.
42-2-848 11/27/2010 11/11/2016 History: 15-65-102, 15-68-801, MCA; IMP, 15-1-206, 15-65-115, 15-68-514, MCA; 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.
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