Alabama § 40-29B-5 Waiver of Interest and Penalties; Look-Back Periods

Alabama Statutes

§ 40-29B-5 — Waiver of Interest and Penalties; Look-Back Periods

Alabama § 40-29B-5

Title 40Revenue and Taxation

Ch. 29BAlabama Tax Delinquency Amnesty Act of 2018

This text of Alabama § 40-29B-5 (Waiver of Interest and Penalties; Look-Back Periods) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-29B-5 (2026).

Text

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.

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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.