Title 59 Chapter 1 Section 1309

Revenue and Taxation
General Taxation Policies
Section 1309
Penalty may be waived, reduced, or compromised for reasonable cause.

            

59-1-1309.   Penalty may be waived, reduced, or compromised for reasonable cause.

            Upon making a record of its actions, and upon reasonable cause shown, the commission may waive, reduce, or compromise a penalty imposed by this part.


Enacted by Chapter 237, 2006 General Session