N.D. Admin Code 81-01.1-01-09 - Waiver of interest and penalty - Waiver of interest in certain circumstances
1. All or part of
the penalty and interest may be waived for good cause upon request. "Good
cause" means that a taxpayer has been cooperative during the audit process and
has a history of correct filing. Penalties and interest may be waived at any
time before payment.
2. If the tax
commissioner fails to meet the deadlines specified in sections
81-01.1-01-05,
81-01.1-01-07, or
81-01.1-01-08, good cause will be
shown for waiver of interest. The waiver must equal the pro rata amount of
interest accrued from the deadline date to the date the tax commissioner
actually issues the notice of determination or refund change, response to the
statement of grounds, or the notice of reconsideration. For example, if the
notice of determination is due the fifteenth of November and the tax
commissioner issues the notice of determination the thirtieth of December,
interest equal to one and one-half percent will be waived.
Notes
General Authority: NDCC 28-32-02
Law Implemented: NDCC 57-01-02
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