Montana Code 72-16-609. Penalties and interest charged to fiduciary when caused by fiduciary’s negligence
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72-16-609. Penalties and interest charged to fiduciary when caused by fiduciary’s negligence. If the court finds that the assessment of penalties and interest assessed in relation to the tax is due to delay caused by the negligence of the fiduciary, the court may charge the fiduciary with the amount of the assessed penalties and interest.
Terms Used In Montana Code 72-16-609
- Fiduciary: A trustee, executor, or administrator.