{"data":{"id":"us-co/c.r.s.-39-22-659","jurisdiction":"us-co","citation":"C.R.S. § 39-22-659","heading":"Waiver, reduction, or compromise of penalty for reasonable cause.","body":"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.","path":["Title 39 - Taxation","Article 22 - Income Tax","Part 6 - PROCEDURE AND ADMINISTRATION","Subpart 2 - REPORTABLE TRANSACTIONS"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"cdbe47c8e3d9bcfdb95175465ccbdef65864605635ad962eb87b0281798892a3","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-22-658","next":"us-co/c.r.s.-39-22-701"},"notice":"GroundRules: Original legal text. Not legal advice."}