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.
C.R.S. § 39-22-659
Waiver, reduction, or compromise of penalty for reasonable cause
Known as the Colorado Income Tax Act
The act spans §§ 39–39 (248 sections).
Digitized from: Public.Law — Colorado Revised Statutes. Reproduced from public-domain Colorado statutes; confirm against the official source for the current text. Not legal advice.