ARMSTRONG, C.J.
Materials Development Corporation (taxpayer) appeals from a decision of the Appellate Tax Board that dismissed the taxpayer's appeal from the Commissioner of Revenue's refusal to abate interest on overdue payroll withholding taxes. The circumstances were as follows:
For the first quarter of 1989, the taxpayer filed a timely return reporting a total payroll tax owed for the period (including a prior quarter adjustment) of $9,525.17, previous...
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