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...

Section 40-29B-2 - Definitions. - For the purposes of this chapter, the following terms have...

Section 40-29B-3 - General Criteria. - (a) The department shall develop and implement a tax amnesty...

Section 40-29B-4 - Eligibility. - (a) Notwithstanding any provision of law to the contrary, and...

Section 40-29B-5 - Waiver of Interest and Penalties; Look-Back Periods. - Notwithstanding any provision of law to the contrary, the commissioner...

Section 40-29B-6 - Ineligible Taxpayers. - Tax amnesty may not be granted to a taxpayer under...

Section 40-29B-7 - Amnesty Requirements. - (a) An eligible taxpayer who is granted amnesty for an...

Section 40-29B-8 - Penalties. - (a)(1) For taxable periods beginning on or after January 1,...

Section 40-29B-9 - Distribution of Proceeds. - (a) The department shall retain an amount not to exceed...