HOME    SEARCH    ABOUT US    CONTACT US    HELP   
           
Rule: 42.2.504 Prev     Up     Next    
Rule Title: OTHER PENALTIES - LATE PAY, FAILURE TO FILE, FRAUDULENT AND FRIVOLOUS
Add to My Favorites
Add to Favorites
Department: REVENUE
Chapter: GENERAL DEPARTMENT RULES
Subchapter: Partial Payments, Penalties, Interest, and Collection
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

Printer Friendly Version

42.2.504    OTHER PENALTIES - LATE PAY, FAILURE TO FILE, FRAUDULENT AND FRIVOLOUS

(1) Applicable late pay penalties must be calculated as set forth in 15-1-216, MCA.

(2) The penalty for purposely failing to file a return or to pay the tax by the due date is set forth in 15-1-216, MCA.

(3) A taxpayer who files, renders, or signs a false or fraudulent return or statement, or who supplies the department with false or fraudulent information, is subject to the additional penalties described in 15-1-216, MCA.

(4) A person who files a frivolous return or report under Title 15, MCA, is subject to the additional penalties described in 15-1-216, MCA. Frivolous positions, as defined in 26 U.S.C. 6702, that may apply to provisions of Title 15, MCA, can be found on the department's web site at mtrevenue.gov/gov/government/frivolous-tax-positions.

 

History: 15-30-2620, MCA; IMP, 15-1-216, 15-30-2642, MCA; Eff. 12/31/72; AMD, Eff. 7/5/75; NEW, Eff. 7/5/75; AMD, 1982 MAR p. 14, Eff. 1/15/82; AMD, 1984 MAR p. 2031, Eff. 12/28/84; AMD and TRANS, from 42.16.105, 2004 MAR p. 3153, Eff. 12/17/04; AMD, 2006 MAR p. 85, Eff. 1/13/06; AMD, 2014 MAR p. 1527, Eff. 7/11/14; 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: 15-30-2620, MCA; IMP, 15-1-216, 15-30-2642, MCA; Eff. 12/31/72; AMD, Eff. 7/5/75; NEW, Eff. 7/5/75; AMD, 1982 MAR p. 14, Eff. 1/15/82; AMD, 1984 MAR p. 2031, Eff. 12/28/84; AMD and TRANS, from 42.16.105, 2004 MAR p. 3153, Eff. 12/17/04; AMD, 2006 MAR p. 85, Eff. 1/13/06; AMD, 2014 MAR p. 1527, Eff. 7/11/14; AMD, 2016 MAR p. 2073, Eff. 11/11/16.
42-2-907 7/11/2014 11/11/2016 History: 15-30-2620, MCA; IMP, 15-1-216, 15-30-2641, 15-30-2642, MCA; Eff. 12/31/72; AMD, Eff. 7/5/75; NEW, Eff. 7/5/75; AMD, 1982 MAR p. 14, Eff. 1/15/82; AMD, 1984 MAR p. 2031, Eff. 12/28/84; AMD and TRANS, from 42.16.105, 2004 MAR p. 3153, Eff. 12/17/04; AMD, 2006 MAR p. 85, Eff. 1/13/06; AMD, 2014 MAR p. 1527, Eff. 7/11/14.
1/13/2006 7/11/2014 History: 15-30-305, MCA; IMP, 15-1-216, 15-30-321, 15-30-323 MCA; Eff. 12/31/72; AMD, Eff. 7/5/75; NEW, Eff. 7/5/75; AMD, 1982 MAR p. 14, Eff. 1/15/82; AMD, 1984 MAR p. 2031, Eff. 12/28/84; AMD and TRANS, from 42.16.105, 2004 MAR p. 3153, Eff. 12/17/04; AMD, 2006 MAR p. 85, Eff. 1/13/06.
Home  |   Search  |   About Us  |   Contact Us  |   Help  |   Disclaimer  |   Privacy & Security