Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-22-659 — Waiver, reduction, or compromise of penalty for reasonable cause
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. Source: L. 2009: Entire section added, (HB 09-1093), ch. 75, p. 275, § 4, effective April 2. Cross references: For the legislative declaration in HB 23-1272, see section 1 of chapter 167, Session Laws of Colorado 2023. PART 7 COLORADO NONGAME CONSERVATION AND WILDLIFE RESTORATION VOLUNTARY CONTRIBUTION
Source: official text