Waiver, reduction, or compromise of penalty for reasonable cause.

  1. Law
  2. Colorado Revised Statutes
  3. Taxation
  4. Income Tax
  5. Waiver, reduction, or compromise of penalty for reasonable cause.

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Upon making a record of its actions, and upon reasonable cause shown, the department may waive, reduce, or compromise a penalty imposed by this subpart 2.

Source: L. 2009: Entire section added, (HB 09-1093), ch. 75, p. 275, § 4, effective April 2.


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