(1) Reasonable cause exists for waiver of the late payment penalty if the taxpayer has voluntarily filed an amended tax return and paid the tax.

(2) Reasonable cause exists for waiver of the late payment penalty if the taxpayer pays tax and interest due when notified by the department within 30 days of the department's first Statement of Account (SOA). This reasonable cause provision only applies to the first SOA sent to the taxpayer. For example, the department mails monthly SOAs to taxpayers notifying them of any tax, penalty, and interest due. The department will only consider waiver of the late payment penalty for the first SOA mailed to the taxpayer for that tax period.

(3) Unless otherwise defined in these rules, under no circumstance will interest be waived for tax due.

(4) In order to receive consideration for the waiver of the late payment penalty, the taxpayer will need to request the waiver on a form provided by the department or in writing.

(5) This rule only applies to late payment penalty and does not prohibit the taxpayer from seeking waiver or write-off of interest or additional penalties provided for in other department rules.