Code of Alabama - Title 40: Revenue and Taxation - Chapter 29B - Alabama Tax Delinquency Amnesty Act of 2018

• Section 40-29B-1 Short title
  This chapter shall be known as and may be cited as the Alabama Tax Delinquency Amnesty Act of 2018.
• Section 40-29B-2 Definitions
  For the purposes of this chapter, the following terms have the following meanings: (1) COMMISSIONER. The Commissioner of the Department of Revenue. (2) CONTACT or...
• Section 40-29B-3 General criteria
  (a) The department shall develop and implement a tax amnesty program in accordance with this chapter. The commissioner may adopt rules necessary for the implementation...
• Section 40-29B-4 Eligibility
  (a) Notwithstanding any provision of law to the contrary, and except as provided in subsection (b) of Section 40-29B-3, the following taxes are eligible for...
• Section 40-29B-5 Waiver of interest and penalties; look-back periods
  Notwithstanding any provision of law to the contrary, the commissioner shall waive all of the interest and penalties associated with the tax periods for which...
• Section 40-29B-6 Ineligible taxpayers
  Tax amnesty may not be granted to a taxpayer under any of the following circumstances: (1) The taxpayer is a party to a criminal investigation...
• Section 40-29B-7 Amnesty requirements
  (a) An eligible taxpayer who is granted amnesty for an eligible tax type shall comply with all of the following requirements: (1) Submit to the...
• Section 40-29B-8 Penalties
  (a)(1) For taxable periods beginning on or after January 1, 2017, and before December 31, 2024, taxpayers that are granted amnesty and later fail to...
• Section 40-29B-9 Distribution of proceeds
  (a) The department shall retain an amount not to exceed two hundred fifty thousand dollars ($250,000) for advertising, programming, and other amnesty related expenses from...

Last modified: May 3, 2021