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160.6158 Waiver of penalties.

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Page 1 of 1 160.6158 Waiver of penalties. (1) Notwithstanding any other provisions to the contrary, the commissioner of the department, in consultation with an impacted school district, shall waive any <br>penalty, but not interest, where it is shown to the satisfaction of the department that <br>the failure to file or pay timely is due to reasonable cause. (2) The penalty imposed by KRS 160.6157(2) may be waived by the department based on reasonable cause. Effective: March 24, 2009 <br>History: Repealed and reenacted 2009 Ky. Acts ch. 86, sec. 6, effective March 24, 2009. -- Amended 2008 Ky. Acts ch. 132, sec. 6, effective April 24, 2008. -- Created <br>2004 Ky. Acts ch. 79, sec. 11, effective July 1, 2005. Legislative Research Commission Note (3/24/2009). 2009 Ky. Acts ch. 86, sec. 17, provides that &quot;The intent of the General Assembly in repealing and reenacting KRS <br>136.392, 138.195, 141.160, 160.6156, 160.6157, 160.6158, 131.183, 141.044, <br>141.235, 134.580, 393.060, and 157.621 in Sections 1 to 12 of this Act is to affirm <br>the amendments made to these sections in 2008 Ky. Acts ch. 132. The provisions in <br>Sections 1 to 12 of this Act shall apply retroactively to April 24, 2008.&quot; Legislative Research Commission Note (3/24/2009). 2009 Ky. Acts ch. 86, sec. 18, provides &quot;To the extent that any provision included in this Act is considered new <br>language, the provisions of KRS 446.145 requiring such new language to be <br>underlined are notwithstood.&quot; Legislative Research Commission Note (7/12/2006). 2005 Ky. Acts ch. 124, relating to the creation and organization of the Environmental and Public Protection Cabinet, <br>instructs the Reviser of Statutes to correct statutory references to agencies and <br>officers whose names have been changed in that Act. Such a correction has been <br>made in this section.