The commissioner may waive, in whole or in part, the collection of any amount due the state as a penalty under any revenue law of this state whenever or to the extent that he reasonably determines that the default giving rise to the penalty was due to reasonable cause and not due to gross or willful neglect or disregard of the law or of regulations or instructions issued pursuant to the law.
(Ga. L. 1960, p. 990, § 1; Code 1933, § 91A-239, enacted by Ga. L. 1978, p. 309, § 2.)
OPINIONS OF THE ATTORNEY GENERAL
Grounds for waiving penalty.
- There is no provision authorizing the commissioner to compromise or settle the principal amount of tax in dispute when there is no dispute as to the facts and the commissioner finds that the assessment is correct in all respects. 1969 Op. Att'y Gen. No. 69-30.
RESEARCH REFERENCES
Am. Jur. 2d.
- 72 Am. Jur. 2d, State and Local Taxation, § 749.
C.J.S.- 85 C.J.S., Taxation, §§ 1711 et seq., 1743.
ALR.
- Liability to penalty imposed for failure to pay tax of one who in good faith contested its validity, 147 A.L.R. 142.
Power to remit, release, or compromise tax claim, 28 A.L.R.2d 1425.