1700 – Voluntary Disclosure and Compliance Program.
§ 1700. Voluntary disclosure and compliance program. 1. Notwithstanding the provisions of any other law to the contrary, there is hereby established a voluntary disclosure and compliance program, as described in this section, to be administered by the commissioner, for all eligible taxpayers as described in this section, owing any tax imposed or previously imposed […]
1701 – Financial Institution Data Match System for State Tax Collection Purposes.
§ 1701. Financial institution data match system for state tax collection purposes. 1. Definitions. As used in this section: * (a) “Debt” means past-due tax liabilities, including unpaid tax, interest, and penalty, that the commissioner is required by law to collect and that have become fixed and final such that the taxpayer no longer has […]
1703 – Information Returns Relating to Payments Made in Settlement of Payment Card and Third Party Network Transactions.
§ 1703. Information returns relating to payments made in settlement of payment card and third party network transactions. 1. (a) Every payment settlement entity, third party settlement organization, electronic payment facilitator or other third party acting on behalf of a payment settlement entity, all as defined in section 6050W of the internal revenue code and […]