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2019 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 29B - Alabama Tax Delinquency Amnesty Act of 2018
Section 40-29B-5 - Waiver of interest and penalties; look-back periods.
Universal Citation: AL Code § 40-29B-5 (2019)
Section 40-29B-5Waiver 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 without remitting the tax to the department, the look-back period will be extended to include all periods, back to the point of collection.
(Act 2018-153, §5.)
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