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2016 Colorado Revised Statutes
Title 39 - Taxation
Specific Taxes
Article 22 - Income Tax
Subpart 2 - Reportable Transactions
§ 39-22-659. Waiver, reduction, or compromise of penalty for reasonable cause

CO Rev Stat ยง 39-22-659 (2016) What's This?

Upon making a record of its actions, and upon reasonable cause shown, the department may waive, reduce, or compromise a penalty imposed by this subpart 2.

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