Rule 42.3.103 - WAIVER OF INTEREST ON THE TAX(1) Except as otherwise provided by statute or rule, interest may be waived by the department for the same reasons or causes as provided in these rules for the waiver of penalties.(2) Except as provided in (3), 15-1-206, MCA, forbids the waiver of more than $500 in interest on the tax per applicable tax period. Therefore, under no circumstances will interest on a tax in excess of $500 per applicable taxing period be waived by the department.(3) A taxpayer that has entered into a payment plan with the department to make installment payments of delinquent taxes, interest, and penalties may receive, upon written request, an additional waiver of $100 of interest for each tax period if the taxpayer has complied with all of the conditions of the payment plan.NEW, 1985 MAR p. 113, Eff. 2/1/85; AMD, 2007 MAR p. 509, Eff. 4/27/07; AMD, 2016 MAR p. 2073, Eff. 11/10/2016; AMD, 2016 MAR p. 2205, Eff. 11/26/2016AUTH: 15-1-201, 15-30-2620, 15-31-501, 15-35-122, 15-53-155, 15-60-104, 15-65-102, MCA;IMP: 15-1-206, 15-1-216, 15-30-2641, 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