§231-25.5 Cost recovery fees for the administration of taxes. (a) The department may charge and add a fee to any amount due in accordance with the department's duties and powers under section 231-3 for:
(b) The director may waive any fee imposed by the department under title 14 in cases of hardship as determined by the director.
(c) Interest shall not accrue with respect to any fee charged under this section.
(d) Notwithstanding any other provisions provided under title 14, whenever a taxpayer makes a partial payment of a particular delinquent amount, the amount received by the department shall first be credited to the fees provided by this section, in the order that the fees were charged.
(e) The department shall prescribe the procedures relating to the charging of fees, the waiver of fees, the documents and services for which fees may be charged, and the amount of the fees, increasing or decreasing the fees as necessary, pursuant to rules adopted under chapter 91. [L 1995, c 14, §1; am L 1996, c 131, §1]