Chapter 16 - TAX AMNESTY PROGRAM
- Section 48-16-1 - Legislative findings, declarations, and intent
- Section 48-16-2 - Short title
- Section 48-16-3 - Definitions
- Section 48-16-4 - Tax amnesty program; waiver of penalties; duration and applicability of program; forms
- Section 48-16-5 - Applicability; effect of audit, assessment, bill, notice, demand for payment, or proceeding; installment agreements; deficiency assessment after amnesty period ends
- Section 48-16-6 - To whom amnesty granted; effect of notice of criminal investigation or pending criminal litigation; interest or penalty paid prior to request for amnesty; refund or credit of taxes or interest paid under program
- Section 48-16-7 - Interest on installment agreements; interest on refunded or credited overpayments
- Section 48-16-8 - Regulations, forms and instructions, and other actions necessary to implement chapter; publicity of program
- Section 48-16-9 - Accounting and reporting of funds collected under amnesty program; disposition of funds
- Section 48-16-10 - Imposition of cost of collection fee after amnesty period expires
- Section 48-16-11 - Contracts with debt collection agencies or attorneys to collect delinquent taxes, penalties, and interest
- Section 48-16-12 - Willful failure to make return; false returns; willful failure to pay taxes; failure to obey a subpoena or order