GroundRules
C.R.S. § 39-22-659: Waiver, reduction, or compromise of penalty for reasonable cause.
Where this section sits in the code
- Title 39 - Taxation
- Article 22 - Income Tax
- Part 6 - PROCEDURE AND ADMINISTRATION
- Subpart 2 - REPORTABLE TRANSACTIONS
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.
Collected 2026-09-14T18:37:45Z. Source file · JSON