ARTICLE 8. Offers in Compromise [1870. - 1875.]

Article 8 added by Stats. 1993, Ch. 356, Sec. 3.

§§ 1870–1875 · 6 sections

• § 1870 (a) When an employer or any individual assessed under Section 1735 owes delinquent contributions, withholdings, penalty, or interest to the department, the…
• § 1871 No agreement negotiated by the director under Section 1870 that reduces any liability by ten thousand dollars ($10,000) or more shall be effective until it is…
• § 1872 A determination by the director that it would not be in the best interest of the state to accept partial payment in satisfaction of a tax liability shall not…
• § 1873 (a) Once the terms of the compromise agreement are fulfilled, including payment of the amount offered, the following shall occur: (1) The liability shall be…
• § 1874 In cases of joint and several liability, and where amounts are owed under Section 1735, an agreement under Section 1870 to accept partial payment in…
• § 1875 (a) If an offer under Section 1870 to accept partial payment in satisfaction of the liability has been accepted, and it is subsequently determined that any…