(a) If in the opinion of the department there is doubt as to the liability of the taxpayer for or the collectibility of a tax, license fee, or excise tax, the department, with the approval of the attorney general, may compromise the tax.
(b) The department, with the approval of the attorney general, may, for cause shown, compromise a penalty accruing under the state tax, license, or excise tax laws.
Section: Previous 43.05.010 43.05.020 43.05.025 43.05.030 43.05.040 43.05.050 43.05.060 43.05.070 43.05.075 43.05.080 43.05.085 43.05.090 43.05.095 43.05.100 43.05.110 NextLast modified: November 15, 2016