§ 44-1-10 - Compromise or abatement of uncollectible or excessive taxes.

SECTION 44-1-10

   § 44-1-10  Compromise or abatement ofuncollectible or excessive taxes. – Whenever the tax administrator determines that any tax, excise, fee, penalty,interest, or other charge payable to the tax administrator is un-collectible,illegal, or excessive, in whole or in part, the tax administrator may, with theapproval of the director of revenue, compromise, abate, or cancel the charge,as the circumstances may warrant.