The State Tax Assessor shall administer the initiative. The initiative applies to tax liabilities that are assessed as of September 1, 2009. A taxpayer may participate in the initiative without regard to whether the amount due is subject to a pending administrative or judicial proceeding. Participation in the initiative is conditioned upon the taxpayer's agreement to forgo or to withdraw a protest or an administrative or judicial proceeding with regard to liabilities paid under the tax initiative and not to claim a refund of money paid under the initiative. This initiative is available to a taxpayer if the taxpayer:
1.Application.
Properly completes and files a 2009 tax initiative application as described in section 6595 and as required by the assessor;
2.Tax, interest and penalty paid.
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The State Tax Assessor shall administer the initiative. The initiative applies to tax liabilities that are assessed as of September 1, 2009. A taxpayer may participate in the initiative without regard to whether the amount due is subject to a pending administrative or judicial proceeding. Participation in the initiative is conditioned upon the taxpayer's agreement to forgo or to withdraw a protest or an administrative or judicial proceeding with regard to liabilities paid under the tax initiative and not to claim a refund of money paid under the initiative. This initiative is available to a taxpayer if the taxpayer:
1.
Application.
Properly completes and files a 2009 tax initiative application as described in section 6595 and as required by the assessor;
2.
Tax, interest and penalty paid.
Pays all tax, interest and penalty as described in section 6595 by the end of the initiative period under section 6594;
3.
No criminal action pending.
Is not currently charged with, and has not been accepted by the Attorney General for criminal prosecution arising from, a violation of the state tax law as provided in this Title or Title 17‑A, or is not applying for relief on a debt that is the result of a criminal conviction; and
4.
No collection by warrant or civil action.
Is not applying for relief with respect to a tax liability for which the State has secured a warrant or civil judgment in its favor in Superior Court.