The following actions to waive or suspend a revenue law may be implemented only when the Governor has declared a state of emergency pursuant to s. 252.36.
(1)(a) The Governor and Cabinet may grant refunds of state and local taxes on motor and diesel fuel donated during a declared state of emergency for official emergency use in cases in which the state solicits the donation. The refunds may be implemented by a vote of the majority of the Governor and Cabinet during a public meeting or by a majority jointly signing a written order.
(b) The authorized refunds of state and local taxes on motor and diesel fuel apply to taxes imposed by chapter 206.
(2) Notwithstanding any other provision of law, the executive director of the Department of Revenue may implement the following actions during a declared state of emergency for those revenue sources over which the department is granted administrative control pursuant to s. 213.05:
(a) Extend the stipulated due date for tax returns and accompanying tax payments; and
(b) Waive interest that accrues during the period of the state of emergency on taxes due prior to and during the period of the disaster.