26 CAR § 7-104 – Abatement of any penalty or addition to tax attributable to erroneous written advice by the commissioner

(a) In general. The Commissioner of Revenue shall abate any portion of any penalty or addition to tax attributable to erroneous advice furnished to the taxpayer in writing by an agent of the commissioner acting in such agent's official capacity.
(b) Limitations. Subsection (a) of this section shall apply only if:
1. (1) The written advice was:
  1. (A) Reasonably relied upon by the taxpayer; and
  2. (B) In response to a specific written request of the taxpayer; and
2. (2) The portion of the penalty or addition to tax did not result from a failure by the taxpayer to provide adequate or accurate information.