1402-S AMH HOLL LONG1

SHB 1402 - H AMD  030  ADOPTED  3-8-91

By Representatives Holland, Wang, Wynne, Morris

     On page 5, line 11, after "regulations." insert "The department shall not issue the penalty under this section upon any taxpayer who has made a good faith effort to comply with the specific written instructions provided by the department."

     On page 5, line 28, after "disregarding" insert "specific"

EFFECT:  Clarifies that negligence penalty is not applied to taxpayers making a good faith effort to comply with the Department of Revenue's specific written instructions.