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(1) The department may waive the motor fuel late file and late pay penalties for gasoline, aviation fuel and special fuel if there is "good or reasonable cause." Good or reasonable cause means any late filing and late payment of a motor fuel tax for any of the following reasons:

(a) inability to file and pay because of an act of God, a natural disaster, or emergency declared by the governor or the president of the United States;

(b) inability to file and pay because of seizure of property by a foreign government or a court of law;

(c) inability to file and pay because the distributor's assets are impounded or frozen because of bank failure;

(d) inability to file and pay because of a serious medical emergency of the taxpayer; or

(e) first time late filing offense within a three year period of timely filings.

(2) The failure to file and pay the motor fuel taxes for the foregoing reasons are the only ones that will be accepted as good or reasonable cause that result in a waiver of the statutory penalties.

(3) The department has the discretion to waive the late pay penalty on an amended or adjusted return if it is determined that the underpayment was not within the control of the distributor.

(4) The administrator may delegate the authority to waive penalties to an employee within the department.

(5) Interest on any motor fuel taxes that are paid late will not be waived or suspended.


History: 15-70-104, MCA; IMP, 15-70-417, MCA; NEW, 1999 MAR p. 513, Eff. 3/26/99; AMD, 2014 MAR p. 968, Eff. 5/9/14; TRANS from ARM 18.9.701, 2017 MAR p. 893, Eff. 10/15/16.

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