Alabama § 40-29B-6 Ineligible Taxpayers

Alabama Statutes

§ 40-29B-6 — Ineligible Taxpayers

Alabama § 40-29B-6

Title 40Revenue and Taxation

Ch. 29BAlabama Tax Delinquency Amnesty Act of 2018

This text of Alabama § 40-29B-6 (Ineligible Taxpayers) 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-6 (2026).

Text

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 or criminal litigation in a court of the United States or this state pending on March 6, 2018, for nonpayment, delinquency, or fraud in relation to any state tax imposed by this state and administered by the department.

(2)The taxpayer has delivered or disclosed a false or fraudulent application, document, return, or other statement to the department in connection with an amnesty application.

(3)The taxpayer has been issued a final assessment in which the appeal period has ended pursuant to Section 40-2A-7.

(4)The taxpayer has entered into a voluntary disclosure agreement with the department before December 31, 2017.

(5)The taxpayer has been gra

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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 or criminal litigation in a court of the United States or this state pending on March 6, 2018, for nonpayment, delinquency, or fraud in relation to any state tax imposed by this state and administered by the department.
(2) The taxpayer has delivered or disclosed a false or fraudulent application, document, return, or other statement to the department in connection with an amnesty application.
(3) The taxpayer has been issued a final assessment in which the appeal period has ended pursuant to Section 40-2A-7.
(4) The taxpayer has entered into a voluntary disclosure agreement with the department before December 31, 2017.
(5) The taxpayer has been granted amnesty for the tax type as part of the Alabama Tax Delinquency Amnesty Act of 2016, Chapter 29A of this title.