Section 40-29B-3 – General Criteria.
Section 40-29B-3 General criteria. (a) The department shall develop and implement a tax amnesty program in accordance with this chapter. The commissioner may adopt rules necessary for the implementation and administration of the program. The commissioner shall publicize the program in order to maximize public awareness of and participation in the program. The commissioner may […]
Section 40-29B-4 – Eligibility.
Section 40-29B-4 Eligibility. (a) Notwithstanding any provision of law to the contrary, and except as provided in subsection (b) of Section 40-29B-3, the following taxes are eligible for amnesty: (1) Taxes due prior to January 1, 2017. (2) Taxes for taxable periods that began before January 1, 2017. (b) Participation in the amnesty program shall […]
Section 40-29B-5 – Waiver of Interest and Penalties; Look-Back Periods.
Section 40-29B-5 Waiver of interest and penalties; look-back periods. 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 […]
Section 40-29-116 – Fraudulent Returns, Statements, or Other Documents.
Section 40-29-116 Fraudulent returns, statements, or other documents. Any person who willfully delivers or discloses to the commissioner or his delegate any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $10,000 ($50,000 in the case […]
Section 40-29B-6 – Ineligible Taxpayers.
Section 40-29B-6 Ineligible taxpayers. 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 […]
Section 40-29-117 – Failure to Obey Subpoena.
Section 40-29-117 Failure to obey subpoena. Any person who, being duly subpoenaed to appear to testify, or to appear and produce books, accounts, records, memoranda, or other papers, as required under subdivisions (7) and (8) of Section 40-2-11, or any other section in this title requiring the production of information, neglects or fails to appear […]
Section 40-29B-7 – Amnesty Requirements.
Section 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 […]
Section 40-29-118 – Attempts to Interfere With Administration of State Revenue Laws; Taxpayer Protection From Harassment.
Section 40-29-118 Attempts to interfere with administration of state revenue laws; taxpayer protection from harassment. (a) Corrupt or forcible interference. Whoever corruptly or by force or threats of force (including any threatening letter or communication) endeavors to intimidate or impede any officer or employee of the State of Alabama acting in an official capacity under […]
Section 40-29B-8 – Penalties.
Section 40-29B-8 Penalties. (a)(1) For taxable periods beginning on or after January 1, 2017, and before December 31, 2024, taxpayers that are granted amnesty and later fail to comply with any payment or filing provision administered by the department shall be subject to the penalty for underpayment due to negligence under subsection (c) of Section […]
Section 40-29-119 – Periods of Limitation on Criminal Prosecutions.
Section 40-29-119 Periods of limitation on criminal prosecutions. (a) No person shall be prosecuted, tried, or punished for any of the various offenses arising under the revenue laws unless the indictment is found or the prosecution instituted within three years next after the commission of the offense, except that the period of limitation shall be […]