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 amnesty is granted. A limited look-back period shall apply separately to each tax type. If the taxpayer has collected any tax without remitting the tax to the department, the look-back period will be extended to include all periods, back to the point of collection.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 29B - Alabama Tax Delinquency Amnesty Act of 2018
Section 40-29B-1 - Short Title.
Section 40-29B-2 - Definitions.
Section 40-29B-3 - General Criteria.
Section 40-29B-4 - Eligibility.
Section 40-29B-5 - Waiver of Interest and Penalties; Look-Back Periods.
Section 40-29B-6 - Ineligible Taxpayers.