§ 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 department by November 15, 2018, all applicable returns, supporting documentation, and the full payment of the tax. No payment plans will be entered into for taxes that are approved for amnesty. An amnesty payment or return submitted in a properly addressed envelope with sufficient postage delivered by the United States Postal Service is deemed paid or received on the date it is postmarked. An amnesty payment or return delivered by courier or taxpayer is deemed paid or received on the date it is delivered to the department’s headquarters or a regional office.
(2) Include the current year return with the amnesty returns filed for the eligible tax type. Penalties for failure to timely file a return and failure to timely pay in accordance with subsections (a) and (b) of Section 40-2A-11, respectively, shall be waived. Waiver of interest does not apply to current year returns.
(b) No interest shall be paid on refunds for a tax period for which amnesty is granted.
(c) If the taxpayer complies with the provisions of this chapter, the taxpayer is deemed to be in compliance with the department for the tax type for which amnesty was granted.
(d) If the approved taxpayer fails to fulfill all the requirements of this section, the amnesty agreement shall be deemed null and void.

Legislative History

(Act 2018-153, §7.)