Guidance Document Information
||Guidance for Waiver of Penalty and Interest
||4 - Admin.
||This document is intended to aid employees in making consistent and equitable determinations regarding waiver of penalty and interest charges. This document provides guidance for whether a penalty or interest charge may be waived; it does not set out procedures for handling cases.
Section 58.1-105 of the Code of Virginia allows reduction or full waiver of a penalty when that action is justified, but does not specify the conditions that would justify waiver.
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Posted On 6/30/2017
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|Explanation or Citations
||Va. Code § 58.1-105
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