Virginia Regulatory Town Hall
Department of Taxation
Guidance Document Information
Title Guidance for Waiver of Penalty and Interest
Document ID Administration
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.
Effective Date 6/30/2017
pdf View document text     Posted On 12/14/2017                 Document on Town Hall
Explanation or Citations Va. Code ยง 58.1-105

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