Opinion ID: 2112331
Heading Depth: 1
Heading Rank: 4

Heading: Assessment of Interest, Penalties, and Late Filing Fees

Text: Rowe further contends that if this Court finds that the use tax was properly collectible, the assessment of interest, penalties and late filing fees should not be upheld. This Court has previously held that the authority of the Commissioner of Taxes to abate penalties and interest imposed under 32 V.S.A. § 9814 is purely discretionary, and that his decision will not be overturned except for abuse. 32 V.S.A. § 9702(a)(2); Mt. Mansfield Television, Inc. v. Commissioner of Taxes, 133 Vt. 284, 287, 336 A.2d 193, 195 (1975). Based on the facts of the present case, we are satisfied that no abuse of discretion took place. Affirmed.