2008 Session

Budget Amendments - HB30 (Conference Report)

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Waiver of Late Penalties if Due to Systems Failure (language only)

Item 270 #2c

Item 270 #2c

Taxation, Department of

Page 237, after line 46, insert:
"G.  The Tax Commissioner shall have the authority to waive penalties and grant extensions of time to file a return or pay a tax, or both, to any class of taxpayers when the Tax Commissioner in his discretion finds that the normal due date has, or would, cause undue hardship to taxpayers who were, or would be, unable to use electronic means to file a return or pay a tax because of a power or systems failure that causes the Department's electronic filing or payment systems to be nonfunctional for all or a portion of a day on or about the due date for a return or payment."

(This amendment authorizes the Tax Commissioner to waive penalties or late fees if taxpayers are unable to file returns or pay taxes electronically due to failures of the Department of Tax's computer systems.)