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BTLG Table of Contents > Sales and Use Tax Annotations > I > 320.0000 Interest and Penalties > Annotation 320.0123

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320.0000 Interest and Penalties—Regulation 1703

Annotation 320.0123

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320.0123 Fraud, Theft, and Embezzlement. Section 6593 provides for relief from interest for taxpayers whose failure to file returns or pay timely is due to a disaster. Fraud, theft, and embezzlement are not regarded as disasters within the meaning of the statute. 7/22/87.