Notwithstanding any other provision of the tax laws of this state that are administered by the Department of Revenue, the department may adopt rules setting forth circumstances or conditions under which a penalty that otherwise would be imposed under those tax laws is not imposed. [2003 c.317 § 5]

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[1969 c.97 § 1; 1973 c.681 § 3; 1979 c.596 § 1; 1985 c.761 § 40; 1985 c.802 § 35; 1987 c.468 § 6; 1989 c.414 § 3; 1991 c.5 § 19; 1995 c.79 § 106; 1995 c.556 § 30; 1995 c.650 § 12; 1997 c.839 § 41; 1999 c.90 § 28; 1999 c.224 § 4; 1999 c.322 § 36; 2001 c.300 § 59; 2001 c.660 § 23; 2003 c.46 § 4; 2003 c.77 § 1; 2003 c.704 § 14a; 2005 c.345 § 4; 2005 c.346 § 1; 2005 c.832 § 13; 2007 c.319 § 28; 2007 c.614 § 1; 2008 c.45 § 1; 2009 c.5 § 11; 2009 c.909 § 11; 2010 c.82 § 11; 2011 c.7 § 11; 2012 c.31 § 11; 2013 c.377 § 11; 2014 c.52 § 11; 2015 c.442 § 11; 2016 c.33 § 12; 2017 c.527 § 13; 2018 c.101 § 13; 2019 c.319 § 13; 2021 c.456 § 14; renumbered 305.239 in 2021]

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