42-2065. Abatement of interest for errors or delays caused by the department
A. The director, in the director's discretion, may abate all or part of any assessment if additional interest has accrued on:
1. A deficiency due to any unreasonable error or delay by an officer or employee of the department acting in the employee's official capacity.
2. Any payment of tax to the extent that any error or delay in the payment is attributable to an officer or employee of the department being unreasonably erroneous or dilatory.
B. The director may consider an error or delay only if no significant aspect of the error or delay can be attributed to the taxpayer and after the department has contacted the taxpayer in writing with respect to the deficiency or payment.
C. The director's decision is considered to be the department's final decision or order and is subject to appeal to the state board pursuant to section 42-1253.