131.175 Commissioner authorized to waive penalty, but not interest.
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<![CDATA[131.175 Commissioner authorized to waive penalty, but not interest. Notwithstanding any other provisions of KRS Chapters 131 to 143A, for all taxes payable <br>directly to the Department of Revenue, the sheriff or the county clerk, the commissioner <br>shall have authority to waive the penalty, but not interest, where it is shown to the <br>satisfaction of the department that failure to file or pay timely is due to reasonable cause. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 120, effective June 20, 2005. -- Amended 1990 Ky. Acts ch. 27, sec. 1, effective July 13, 1990. -- Created 1986 Ky. Acts <br>ch. 459, sec. 6, effective July 15, 1986. Legislative Research Commission Note. Acts 1986, ch. 459, </p>
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