Modifies statutory timelines, penalty calculations, and exceptions for penalties for the payment of certain estimated taxes (EN DECREASE GF RV See Note)
Relating to the maximum amount of penalties that may be imposed for delinquent taxes and tax reports and the application of taxpayer payments to taxes, penalties, and interest.
Relating to the maximum amount of penalties that may be imposed for delinquent taxes and tax reports and the application of taxpayer payments to taxes, penalties, and interest.