Section 9903-G - Required payment.(a)Taxpayer requirements.--Subject to section 2904-G, all taxpayers who participate in the program shall comply with all of the following:(1) During the amnesty period, file a tax amnesty return in such form and containing such information as the department shall require. A tax amnesty return shall be considered to be timely filed if it is postmarked during the amnesty period or timely electronically or otherwise filed.(2) During the amnesty period, make payment of all taxes and one-half of the interest due to the Commonwealth in accordance with the tax amnesty return that is filed. The taxpayer shall not be required to pay any penalty or fees applicable to an eligible tax.(3) File complete tax returns for all required years for which the taxpayer previously has not filed a tax return and file complete amended returns for all required years for which the taxpayer underreported eligible tax liability.(b)Prohibitions.-- (1) The department may not collect the penalties, interest or fees waived under subsection (a)(2). Except as otherwise provided in this article, the department shall not pursue administrative or judicial proceeding against a taxpayer with respect to an eligible tax that is disclosed on a tax amnesty return.(2) A taxpayer with unknown liabilities reported and paid under the program and who complies with all other requirements of this article shall not be liable for any taxes of the same type due prior to January 1, 2011. A taxpayer shall not be owed a refund under this article.Added by P.L. TBD 2016 No. 84, § 49.1, eff. 7/13/2016.