Subchapter A - NINETY-DAY TAX AMNESTY
- Section 6.1 - Definitions
- Section 6.2 - Notice of Program
- Section 6.3 - Eligible taxpayers
- Section 6.4 - Participation requirements
- Section 6.5 - Tax amnesty return
- Section 6.6 - Payment
- Section 6.7 - Extensions for filing or payment unavailable
- Section 6.8 - Abatement of eligible penalty liability
- Section 6.9 - Denial of penalty abatement
- Section 6.10 - Continued compliance requirement
- Section 6.11 - Appeals of denial and penalty reinstatement
- Section 6.12 - Audits and examinations; appeal of increase in tax
- Section 6.13 - Overpayment, refund and interest
- Section 6.14 - Enforcement concerning nondisclosed eligible tax liabilities