Sec. 10-231.02. Compromise of claims

Whenever it is ascertained by the Director that a lesser sum may be collected than the total taxes, penalties and interest due, the Director shall be authorized to compromise the claim, accept the lesser sum, and issue a release of the claim or satisfaction of the judgment as though the same had been paid in full. Such compromise is authorized only in such cases where the Director finds that the full amount would be uncollectible.