Section 9902-G - Establishment of program.(a)General rule.--Except as provided in section 2902-F(c), a tax amnesty program is established and shall be administered by the department.(b) Applicability.--Except as provided in section 2902-F(c), the program shall apply to a taxpayer who is delinquent on payment of a liability for an eligible tax as of December 31, 2015, including a liability for returns not filed, liabilities according to records of the department as of December 31, 2015, liabilities not reported, underreported or not established, but delinquent as of December 31, 2015.(c)Future amnesty program participation.--A taxpayer who participates in the program shall not be eligible to participate in a future tax amnesty program.(d) Deferred payment plan agreement.--Existing deferred payment plan agreements between a taxpayer and the department where the agreement applies to a tax liability for which amnesty is sought by the taxpayer for amounts remaining on the tax liability, the taxpayer, as a condition of receiving amnesty, shall pay the liability, notwithstanding terms of the agreement to the contrary, in full during the amnesty period.Added by P.L. TBD 2016 No. 84, § 49.1, eff. 7/13/2016.