Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-22-659
Waiver, reduction, or compromise of penalty for reasonable cause
Official textolls.infolast amended
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
Amendment history
L. 2009: Entire section added, (HB 09-1093), ch. 75, p. 275, § 4, effective April 2.
Source: view the official text
In this article (40 sections)
- 39-22-610 · Relief for members of the armed forces of the United States…
- 39-22-611 · Property exempt from ad valorem taxes
- 39-22-621 · Interest and penalties
- 39-22-622 · Refunds
- 39-22-623 · Disposition of collections - definition
- 39-22-624 · Prior rights and liabilities not affected
- 39-22-625 · Application of article - effective date
- 39-22-626 · Applicability of amendments to this article to income tax…
- 39-22-627 · Temporary adjustment of rate of income tax - refund of…
- 39-22-628 · Direct deposit of refund to collegeinvest savings accounts…
- 39-22-629 · Advance payments of income tax credits - definitions
- 39-22-630 · Charitable contributions made through qualified…
- 39-22-651 · Short title - citation
- 39-22-652 · Definitions
- 39-22-653 · Taxpayer disclosure of reportable or listed transactions
- 39-22-654 · Additional listed transactions - report
- 39-22-655 · Penalty for failure to disclose a reportable or listed…
- 39-22-656 · Material advisor - disclosure of reportable or listed…
- 39-22-657 · Material advisor - maintenance of list
- 39-22-658 · Material advisor - penalties
- 39-22-659 · Waiver, reduction, or compromise of penalty for reasonable…
- 39-22-701 · Legislative declaration
- 39-22-702 · Voluntary contribution designation - procedure
- 39-22-703 · Contributions credited to Colorado nongame conservation and…
- 39-22-704 · Repeal of part
- 39-22-801 · Voluntary contribution designation - procedure
- 39-22-802 · Contributions credited to Colorado domestic abuse program…
- 39-22-803 · Repeal of part
- 39-22-1001 · Limitations on voluntary contribution programs - queue -…
- 39-22-1301 · Voluntary contribution designation - procedure
- 39-22-1302 · Contributions credited to homeless prevention activities…
- 39-22-1801 · Legislative declaration
- 39-22-1802 · Voluntary contribution designation - procedure - effective…
- 39-22-1803 · Contributions credited to the Special Olympics Colorado…
- 39-22-1804 · Repeal of part
- 39-22-1901 · Legislative declaration
- 39-22-1902 · Voluntary contribution designation - procedure
- 39-22-1903 · Contributions credited to the fund - appropriation
- 39-22-2001 · Legislative declaration - revenues exceeding TABOR limit -…
- 39-22-2002 · Fiscal years commencing on or after July 1, 1998 - state…