Agencies | Governor
Virginia Regulatory Town Hall
Agency
Department of Taxation
Guidance Document Information
Title Guidance for Waiver of Penalty and Interest
Document ID 4 - Admin.
Summary 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.
Latest Revision 6/30/2017
pdf View document text     Posted On 6/30/2017                 Document on Town Hall
Explanation or Citations Va. Code ยง 58.1-105

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