[§231-10.6]  Rules or administrativeguidance.  Rules, including temporary rules, providing examples and safeharbors shall be implemented to explain in clear and unambiguous terms thepenalties and fines provided under any provision of title 14 that may beimposed against a return preparer or taxpayer for understatement of taxliabilities, promotion of abusive tax shelters, erroneous claims for refund orcredit, or substantial understatements or misstatements of tax.  Federal lawsand administrative guidance may be used to interpret this section.  Any suchpenalties or fines shall first be approved by the director before assessment. [L2009, c 166, pt of §16]

 

Note

 

  Applicability of 2009 amendment.  L 2009, c 166, §27.