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(1) An automatic waiver of the late payment penalty if the taxpayer pays tax and interest due when notified by the department within 30 days of the date of the department's first Notice of Assessment (NOA). This automatic waiver provision only applies to the first NOA sent to the taxpayer for the tax period. For example, the department mails monthly statements to taxpayers notifying them of total tax, penalty, and interest due for all tax periods. The department will only apply an automatic waiver of the late payment penalty for the first NOA mailed to the taxpayer for that tax period.

(2) An automatic waiver of the late payment penalty is permitted if the taxpayer, subject to the conditions outlined in 15-30-2512, MCA, files an individual income tax return and pays at least 90 percent of the tax, when due, for the current year.

(3) Subject to (5), waiver of the late payment penalty is allowed if the taxpayer:

(a) files an amended tax return and pays the tax and interest due with the amended return;

(b) pays tax and interest due, as a result of a deficiency, within 30 days of the date of the first deficiency notice; or

(c) establishes reasonable cause pursuant to ARM 42.3.105.

(4) Unless otherwise defined in these rules, under no circumstance will interest be waived for tax due.

(5) In order to receive consideration for the waiver of the late payment penalty, the taxpayer will need to request the waiver on a form provided by the department or in writing.

(6) This rule only applies to late payment penalty and does not prohibit the taxpayer from seeking waiver or write-off of interest or additional penalties provided for in other department rules.


History: 15-1-201, 15-1-217, MCA; IMP, 15-1-206, 15-1-216, MCA; NEW, 2007 MAR p. 509, Eff. 4/27/07; AMD, 2016 MAR p. 2073, Eff. 11/11/16.

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