28-5934. Abatement of uncollectible taxes,
penalties and fees
A. With the approval of the attorney general, the department may abate all or part
of and purge from its records any uncollectible tax, penalty or administrative fee
imposed by this chapter if the director determines that administrative costs for
collection exceed the amount owed to the department.
B. The department shall abate the full amount of any penalty that is assessed in
conjunction with a tax or fee imposed under this chapter and that is directly
attributable to erroneous written advice furnished to a person by an employee of the
department acting in the employee's official capacity if the person reasonably relied on
the written advice, unless the penalty results from the failure of the person to provide
adequate or accurate information.
C. The director may abate all or part of any penalty assessed in conjunction with a
tax or fee imposed under this chapter if the director believes that the failure of the
person to comply with the applicable law was due to reasonable cause and not wilful
neglect. For purposes of this subsection, "reasonable cause" includes a reasonable basis
for the person to believe that the tax or fee did not apply to the person.
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