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.
Section: Previous 42-2058 42-2059 42-2060 42-2061 42-2062 42-2063 42-2064 42-2065 42-2066 42-2067 42-2068 42-2069 42-2070 42-2071 42-2072 NextLast modified: October 13, 2016