Tax Commissioner; waiver of accrual of interest in the event that the Governor declares a state of emergency. Authorizes the Tax Commissioner to waive interest for any class of taxpayers when he finds that imposing interest has caused, or would cause, undue hardship to such class of taxpayers because of a natural disaster or other reason. The bill allows the Tax Commissioner to grant such waiver only if the Governor declares a state of emergency in the Commonwealth with respect to such natural disaster or other reason. Tax Commissioner; waiver of accrual of interest in the event that the Governor declares a state of emergency.Authorizes the Tax Commissioner to waive interest for any class oftaxpayers when he finds that imposing interest has caused, or wouldcause, undue hardship to such class of taxpayers because of a naturaldisaster or other reason. The bill allows the Tax Commissioner togrant such waiver only if the Governor declares a state of emergencyin the Commonwealth with respect to such natural disaster or otherreason.