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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Waiver of interest and penalties: payment deadline set to qualify registered persons for relief upon notices or redetermination orders.</h1> Notification fixes final dates by which specified classes of registered persons may pay tax to qualify for a waiver of interest and penalties under the interest and penalty waiver mechanism: one date for persons issued a notice, statement, or order and a separate cutoff of six months from the redetermination order for persons whose tax is redetermined following appellate directions.

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