§ 7472 - Abatement of tax liabilities
§ 7472. Abatement of tax liabilities
The commissioner may upon making a record of his or her reasons therefor, waive, reduce or compromise any of the taxes, penalties or interest or other amounts provided in this chapter. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.)