Section 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 penalty, but not interest, where it is shown to the satisfaction of the department that 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:3/24/2009
Repealed and reenacted 2009, Ky. Acts ch. 86, sec. 6, effective3/24/2009. -- Amended 2008, Ky. Acts ch. 132, sec. 6, effective 4/24/2008. -- Created 2004, Ky. Acts ch. 79, sec. 11, effective 7/1/2005.