136.370. Employee error, cause of late return--no penalty to taxpayer, when. - Missouri Statutes

Employee error, cause of late return--no penalty to taxpayer, when.

136.370. Pursuant to chapter 143, RSMo, and chapter 144, RSMo, thedirector shall waive any interest or penalty assessed against any taxpayerwhen it is determined by the director, the administrative hearingcommission, or a court of law that the negligence of an employee of thedepartment resulted in undue delay, as defined by rule or regulation, ineither assessing tax or notifying the taxpayer of the liability owed. Suchwaiver of interest or penalty shall be for that amount attributable to theperiod of delay and for any time that the penalty or interest is underappeal.

(L. 1992 S.B. 716, A.L. 1998 H.B. 1301)