10-59-28. Reduction or abatement of penalty or interest.
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/sd/title-10/chapter-10-59/10-59-28A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Penalty or interest may be reduced or abated if the secretary determines such reduction or abatement is just and equitable or that the department has been negligent by unduly delaying in giving notice to the taxpayer of the assessment or the tax liability.