ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
Unpaid taxes not warranting collection; abatement
Section 43. The commissioner is authorized to abate the unpaid portion of the assessment of any tax or any liability in respect thereof, if the amount due does not exceed $100 and the commissioner determines, under uniform rules prescribed by him, that the administration and collection costs involved would not warrant collection of the amount due.