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 publicize the program by contracting with any advertising agency within or outside the state and use public service announcements, pamphlets, mail notices, and print, television, and radio announcements. The publications shall operate to increase public awareness that the program will provide amnesty for taxpayers who have not been contacted by the department in the past two years concerning the tax type for which amnesty is being applied.(b) The tax amnesty program shall be effective for the period beginning July 1, 2018, and ending on September 30, 2018. The program shall apply to all taxes administered by the department except for motor fuel, motor vehicle, and property taxes.Ala. Code § 40-29B-3 (1975)
Added by Act 2018-153,§ 3, eff. 3/6/2018.