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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • CHAPTER 62C ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
  • Section 36B Erroneous written advice from department of revenue; waiver of penalty

Section 36B. The commissioner shall waive or abate any portion of any penalty or addition to tax assessed under this chapter attributable to erroneous advice furnished to the taxpayer in writing by an officer or employee of the department of revenue, acting in such officer’s or employee’s official capacity, provided that (a) the written advice was reasonably relied upon by the taxpayer and was in response to a specific written request of the taxpayer, and (b) the portion of the penalty or addition to tax did not result from a failure by the taxpayer to provide adequate or accurate information.