67-4a-1206. Waiver of interest and penalty.
62 words·~1 min read·
/ut/title-67/chapter-4a/67-4a-1206A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 5/9/2017
67-4a-1206. Waiver of interest and penalty.
The administrator:
(1)may waive, in whole or in part, interest under Subsection 67-4a-1204(1) and penalties under Subsection 67-4a-1204(2) or Section 67-4a-1205 ; and
(2)may waive a penalty under Subsection 67-4a-1204(2) if the administrator determines that the holder acted in good faith and without negligence.
Enacted by Chapter 371 , 2017 General Session